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40 results for “charitable trust”+ Section 147clear

Sorted by relevance

Karnataka454Mumbai321Delhi263Chennai159Bangalore98Ahmedabad93Hyderabad72Pune69Jaipur52Kolkata50Chandigarh48Cochin40Allahabad28Indore26Lucknow26Cuttack18Amritsar17Rajkot17Raipur17Visakhapatnam16Calcutta16Agra14Patna12Surat8Guwahati6Nagpur6Telangana5SC4Kerala3Jodhpur3Andhra Pradesh2Rajasthan2Himachal Pradesh2Varanasi2Dehradun1Jabalpur1

Key Topics

Section 12A42Section 1134Addition to Income26Section 14819Section 139(1)18Section 14717Exemption17Section 80G13Section 80G(5)8Section 143(3)

JUBILEE MISSION HOSPITAL,THRISSUR vs. THE DCIT, THRISSUR

In the result, the appeals filed by the assessee in ITA Nos

ITA 88/COCH/2022[2008-09]Status: DisposedITAT Cochin14 Sept 2022AY 2008-09

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Sri Surendranath Rao, A.RFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 147Section 148

147. Income escaping assessment – If the Assessing Officer has reason to believe that any income chargeable to tax has escaped assessment for any assessment year, he may, subject to the provisions of sections 148 to 153, assess or reassess such income and also any other income chargeable to tax which has escaped assessment and which comes to his notice subsequently

JUBILEE MISSION HOSPITAL,THRISSUR vs. THE DCIT, KOCHI

In the result, the appeals filed by the assessee in ITA Nos

Showing 1–20 of 40 · Page 1 of 2

7
Charitable Trust7
Cash Deposit4
ITA 89/COCH/2022[2009-10]Status: DisposedITAT Cochin14 Sept 2022AY 2009-10

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Sri Surendranath Rao, A.RFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 147Section 148

147. Income escaping assessment – If the Assessing Officer has reason to believe that any income chargeable to tax has escaped assessment for any assessment year, he may, subject to the provisions of sections 148 to 153, assess or reassess such income and also any other income chargeable to tax which has escaped assessment and which comes to his notice subsequently

JUBILEE MISSION HOSPITAL.,THRISSUR vs. THE DCIT, KOCHI

In the result, the appeals filed by the assessee in ITA Nos

ITA 90/COCH/2022[2010-11]Status: DisposedITAT Cochin14 Sept 2022AY 2010-11

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Sri Surendranath Rao, A.RFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 147Section 148

147. Income escaping assessment – If the Assessing Officer has reason to believe that any income chargeable to tax has escaped assessment for any assessment year, he may, subject to the provisions of sections 148 to 153, assess or reassess such income and also any other income chargeable to tax which has escaped assessment and which comes to his notice subsequently

JUBILEE MISSION HOSPITAL ,KAKKANAD vs. THE DCIT, KOCHI

In the result, the appeals filed by the assessee in ITA Nos

ITA 91/COCH/2022[2013-14]Status: DisposedITAT Cochin14 Sept 2022AY 2013-14

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Sri Surendranath Rao, A.RFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 147Section 148

147. Income escaping assessment – If the Assessing Officer has reason to believe that any income chargeable to tax has escaped assessment for any assessment year, he may, subject to the provisions of sections 148 to 153, assess or reassess such income and also any other income chargeable to tax which has escaped assessment and which comes to his notice subsequently

SREE ANJANEYA MEDICAL TRUST,KOZHIKODE vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 2 (1), KOZHIKODE

In the result, the appeals filed by the assessee are allowed

ITA 205/COCH/2024[2007-08]Status: DisposedITAT Cochin03 Oct 2024AY 2007-08

Bench: Shri Waseem Ahmed & Shri Soundararajan K.Sree Anjaneya Medical Trust Acit, Circle - 2 17/501X-1, Kanchas Building Aayakar Bhavan Opp. Indoor Stadium Mananachira Vs. Rajaji Road, New Bus Stand Kozhikode 673001 Kozhikode 673004 [Pan: Aahts3844B] (Appellant) (Respondent)

For Appellant: Shri Surendranath Rao, CAFor Respondent: Smt. Girly Albert, Sr. D.R
Section 11Section 12Section 12ASection 12A(2)Section 147Section 2

charitable trust, running medical college. The assessee in the year under consideration shown receipt of Rs. 50 Lakh toward corpus fund received from trustee which was claimed as exempted under section 11 of the Act. 2 Sree Anjaneya Medical Trust 4. However, the AO in the proceeding under section 147

THE ADIT ( EXEMPTION), KOCHI vs. M/S.INDIAN MEDICAL ASSOCIATION COCHIN BRANCH, COCHIN

In the result, both the appeals of the Revenue are dismissed

ITA 327/COCH/2019[2010-11]Status: DisposedITAT Cochin27 Nov 2019AY 2010-11

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 11Section 12ASection 143(3)Section 2(15)

147 of the I.T. Act. I.T.A. Nos. 327&507/Coch/2019 ITA No.327/Coch/2019 Revenue’s Appeal: AY 2010-11 2. The Revenue has raised the following grounds of appeal: 1. The Ld. CIT(A) erred in holding that the assessee was doing charitable activity when it was engaged in letting out properties which were owned by doctors thereby making a profit

THE DIT ( EXEMPTION), KOCHI vs. M/S.INDIAN MEDICAL ASSOCIATION COCHIN BRANCH, COCHIN

In the result, both the appeals of the Revenue are dismissed

ITA 507/COCH/2019[2010-11]Status: DisposedITAT Cochin27 Nov 2019AY 2010-11

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 11Section 12ASection 143(3)Section 2(15)

147 of the I.T. Act. I.T.A. Nos. 327&507/Coch/2019 ITA No.327/Coch/2019 Revenue’s Appeal: AY 2010-11 2. The Revenue has raised the following grounds of appeal: 1. The Ld. CIT(A) erred in holding that the assessee was doing charitable activity when it was engaged in letting out properties which were owned by doctors thereby making a profit

CARMEL EDUCATIONAL TRUST,PATHANAMTHITTA vs. DCIT,CEN- CIRCLE,, KOTTAYAM

In the result, the appeals of the assesses in ITA no

ITA 306/COCH/2019[2006-07]Status: DisposedITAT Cochin30 Sept 2019AY 2006-07

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

trust and the amount appropriated by them. It was noticed from the account of the Trust that no amount of donation received from students was accounted in its accounts. Details of the donations received by the Governing Body Members are as under: 2003-04 NIL NIL NIL NIL NIL 2004-05 Rs. 47,31,000 - Rs. 27,84,000/- Rs.19

CARMEL EDUCATIONAL TRUST,PATHANAMTHITTA vs. DCIT,CEN- CIRCLE,, KOTTAYAM

In the result, the appeals of the assesses in ITA no

ITA 309/COCH/2019[2009-10]Status: DisposedITAT Cochin30 Sept 2019AY 2009-10

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

trust and the amount appropriated by them. It was noticed from the account of the Trust that no amount of donation received from students was accounted in its accounts. Details of the donations received by the Governing Body Members are as under: 2003-04 NIL NIL NIL NIL NIL 2004-05 Rs. 47,31,000 - Rs. 27,84,000/- Rs.19

SMT.GRACY BABU,ADOOR P.O. vs. THE DCIT CEN-CIRCLE, KOTTAYAM

In the result, the appeals of the assessesin ITA no

ITA 33/COCH/2019[2005-06]Status: DisposedITAT Cochin30 Sept 2019AY 2005-06

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

trust and the amount appropriated by them. It was noticed from the account of the Trust that no amount of donation received from students was accounted in its accounts. Details of the donations received by the Governing Body Members are as under: 2003-04 NIL NIL NIL NIL NIL 2004-05 Rs. 47,31,000 - Rs. 27,84,000/- Rs.19

SMT.GRACY BABU,ADOOR P.O. vs. THE DCIT CEN-CIRCLE, KOTTAYAM

In the result, the appeals of the assessesin ITA no

ITA 34/COCH/2019[2006-07]Status: DisposedITAT Cochin30 Sept 2019AY 2006-07

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

trust and the amount appropriated by them. It was noticed from the account of the Trust that no amount of donation received from students was accounted in its accounts. Details of the donations received by the Governing Body Members are as under: 2003-04 NIL NIL NIL NIL NIL 2004-05 Rs. 47,31,000 - Rs. 27,84,000/- Rs.19

SRI.JOSE THOMAS,ADOOR vs. THE DCIT, CEN-CIRCLE, KOTTAYAM

In the result, the appeals of the assessesin ITA no

ITA 27/COCH/2019[2004-05]Status: DisposedITAT Cochin30 Sept 2019AY 2004-05

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

trust and the amount appropriated by them. It was noticed from the account of the Trust that no amount of donation received from students was accounted in its accounts. Details of the donations received by the Governing Body Members are as under: 2003-04 NIL NIL NIL NIL NIL 2004-05 Rs. 47,31,000 - Rs. 27,84,000/- Rs.19

SRI.JOSE THOMAS,ADOOR vs. THE DCIT, CEN-CIRCLE, KOTTAYAM

In the result, the appeals of the assessesin ITA no

ITA 28/COCH/2019[2005-06]Status: DisposedITAT Cochin30 Sept 2019AY 2005-06

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

trust and the amount appropriated by them. It was noticed from the account of the Trust that no amount of donation received from students was accounted in its accounts. Details of the donations received by the Governing Body Members are as under: 2003-04 NIL NIL NIL NIL NIL 2004-05 Rs. 47,31,000 - Rs. 27,84,000/- Rs.19

SRI.JOSE THOMAS,ADOOR vs. THE DCIT, CEN-CIRCLE, KOTTAYAM

In the result, the appeals of the assessesin ITA no

ITA 30/COCH/2019[2007-08]Status: DisposedITAT Cochin30 Sept 2019AY 2007-08

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

trust and the amount appropriated by them. It was noticed from the account of the Trust that no amount of donation received from students was accounted in its accounts. Details of the donations received by the Governing Body Members are as under: 2003-04 NIL NIL NIL NIL NIL 2004-05 Rs. 47,31,000 - Rs. 27,84,000/- Rs.19

CARMEL EDUCATIONAL TRUST,PATHANAMTHITTA vs. DCIT,CEN- CIRCLE,, KOTTAYAM

In the result, the appeals of the assesses in ITA no

ITA 305/COCH/2019[2005-06]Status: DisposedITAT Cochin30 Sept 2019AY 2005-06

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

trust and the amount appropriated by them. It was noticed from the account of the Trust that no amount of donation received from students was accounted in its accounts. Details of the donations received by the Governing Body Members are as under: 2003-04 NIL NIL NIL NIL NIL 2004-05 Rs. 47,31,000 - Rs. 27,84,000/- Rs.19

CARMEL EDUCATIONAL TRUST,PATHANAMTHITTA vs. DCIT,CEN- CIRCLE,, KOTTAYAM

In the result, the appeals of the assesses in ITA no

ITA 308/COCH/2019[2008-09]Status: DisposedITAT Cochin30 Sept 2019AY 2008-09

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

trust and the amount appropriated by them. It was noticed from the account of the Trust that no amount of donation received from students was accounted in its accounts. Details of the donations received by the Governing Body Members are as under: 2003-04 NIL NIL NIL NIL NIL 2004-05 Rs. 47,31,000 - Rs. 27,84,000/- Rs.19

SRI.JOSE THOMAS,ADOOR vs. THE DCIT, CEN-CIRCLE, KOTTAYAM

In the result, the appeals of the assessesin ITA no

ITA 31/COCH/2019[2009-10]Status: DisposedITAT Cochin30 Sept 2019AY 2009-10

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

trust and the amount appropriated by them. It was noticed from the account of the Trust that no amount of donation received from students was accounted in its accounts. Details of the donations received by the Governing Body Members are as under: 2003-04 NIL NIL NIL NIL NIL 2004-05 Rs. 47,31,000 - Rs. 27,84,000/- Rs.19

CARMEL EDUCATIONAL TRUST,PATHANAMTHITTA vs. DCIT,CEN- CIRCLE,, KOTTAYAM

In the result, the appeals of the assesses in ITA no

ITA 310/COCH/2019[2010-11]Status: DisposedITAT Cochin30 Sept 2019AY 2010-11

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

trust and the amount appropriated by them. It was noticed from the account of the Trust that no amount of donation received from students was accounted in its accounts. Details of the donations received by the Governing Body Members are as under: 2003-04 NIL NIL NIL NIL NIL 2004-05 Rs. 47,31,000 - Rs. 27,84,000/- Rs.19

SMT.GRACY BABU,ADOOR P.O. vs. THE DCIT CEN-CIRCLE, KOTTAYAM

In the result, the appeals of the assessesin ITA no

ITA 32/COCH/2019[2004-05]Status: DisposedITAT Cochin30 Sept 2019AY 2004-05

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

trust and the amount appropriated by them. It was noticed from the account of the Trust that no amount of donation received from students was accounted in its accounts. Details of the donations received by the Governing Body Members are as under: 2003-04 NIL NIL NIL NIL NIL 2004-05 Rs. 47,31,000 - Rs. 27,84,000/- Rs.19

SMT.GRACY BABU,ADOOR P.O. vs. THE DCIT CEN-CIRCLE, KOTTAYAM

In the result, the appeals of the assessesin ITA no

ITA 35/COCH/2019[2009-10]Status: DisposedITAT Cochin30 Sept 2019AY 2009-10

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

trust and the amount appropriated by them. It was noticed from the account of the Trust that no amount of donation received from students was accounted in its accounts. Details of the donations received by the Governing Body Members are as under: 2003-04 NIL NIL NIL NIL NIL 2004-05 Rs. 47,31,000 - Rs. 27,84,000/- Rs.19