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14 results for “charitable trust”+ Section 154clear

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Key Topics

Section 12A20 Section 143(1)17 Section 15415 Section 1115 Charitable Trust11 Section 234E9 Exemption9 Section 11(1)(a)6 Section 2(15)6 Section 10

ARVIND CHARITABLE TRUST,TRIVANDRUM vs. ITO, WARD-1(1), TRIVANDRUM

In the result, the appeal filed by the assessee is allowed

ITA 301/COCH/2024[AY 2015-2016]Status: DisposedITAT Cochin14 Mar 2025

Bench: Shri Inturi Rama Rao & Shri Soundararajan K

For Appellant: Sri.Arun Raj S, AdvocateFor Respondent: Smt.Leena Lal, Sr.AR

Section 12ASection 143Section 143(1)Section 154

section 143(1) r.w.s 154 of the IT Act is beyond the scope of 143(1) proceedings. 2 ITA No.301/Coch/2024. Arvind Charitable Trust

KATHIKODE CHARITABLE TRUST,THRISSUR vs. INCOME TAX OFFICER., THRISSUR

In the result, the assessee’s appeals are allowed for statistical purposes, and it’s stay petitions dismissed as infructuous

5

Rectification u/s 1545

Addition to Income4

ITA 947/COCH/2022[2014-15]Status: DisposedITAT Cochin10 May 2024AY 2014-15

Bench: Shri Sanjay Arora & Ms. Kavitha Rajagopal

For Appellant: Shri Jojo, AdvocateFor Respondent: Smt. J.M. Jamuna Devi, Sr. DR

Section 11Section 11(1)(a)Section 12ASection 143(1)Section 143(3)Section 2

section 143(1) of the Income Tax Act, 1961 (the Act), raising demands, including interest, at Rs.28.47 lakhs and Rs.37.75 lakhs for the two consecutive years respectively. The assessee ITA Nos. 947 & 948/Coch/2022 (AY : 2014-15) Kathikode Charitable Trust v. ITO admittedly did not act thereon, stating that it was ‘awaiting’ – whatever that would mean; Sh. Jojo, the learned counsel

KATHIKODE CHARITABLE TRUST,THRISSUR vs. INCOME TAX OFFICER, THRISSUR

In the result, the assessee’s appeals are allowed for statistical purposes, and it’s stay petitions dismissed as infructuous

ITA 948/COCH/2022[2015-16]Status: DisposedITAT Cochin10 May 2024AY 2015-16

Bench: Shri Sanjay Arora & Ms. Kavitha Rajagopal

For Appellant: Shri Jojo, AdvocateFor Respondent: Smt. J.M. Jamuna Devi, Sr. DR

Section 11Section 11(1)(a)Section 12ASection 143(1)Section 143(3)Section 2

section 143(1) of the Income Tax Act, 1961 (the Act), raising demands, including interest, at Rs.28.47 lakhs and Rs.37.75 lakhs for the two consecutive years respectively. The assessee ITA Nos. 947 & 948/Coch/2022 (AY : 2014-15) Kathikode Charitable Trust v. ITO admittedly did not act thereon, stating that it was ‘awaiting’ – whatever that would mean; Sh. Jojo, the learned counsel

THE DCIT, CALICUT vs. M/S.KUNHITHARUVAI MEMORIAL CHARITABLE TRUST, CALICUT

In the result, the appeal filed by the revenue is dismissed

ITA 336/COCH/2015[2005-06]Status: DisposedITAT Cochin11 Sept 2017AY 2005-06

Bench: S/Shri George George K, Jm & Manjunath. G, Am The Dy Commr Of Income Tax Vs M/S Kunhitharuvai Memorial Central Circle Charitable Trust Kozhikode No.1 Mcc Cross Road Kozhikode 673 001 ( Appellant) (Respondent)

Section 11Section 12ASection 13(1)Section 13(1)(c)Section 13(3)Section 143(2)

Charitable Trust Kozhikode No.1 MCC Cross Road Kozhikode 673 001 ( Appellant) (Respondent) PAN No. AAATK4733C Assessee By Sh Surendranath Rao Revenue By Sh A Dhanaraj, Sr DR Date of Hearing 29th Aug 2017 Date of pronouncement 11th Sep2017 ORDER PER MANJUNATHA.G, AM: This appeal filed by the revenue is directed against the order of the CIT(A), Kozhikode

M/S MAHAKAVI EDASSERI SMARAKA TRUST,THRISSUR vs. THE ITO EXEMPTION WARD, THRISSUR

In the result, the assessee’s appeal is allowed

ITA 59/COCH/2023[2018-19]Status: DisposedITAT Cochin29 Feb 2024AY 2018-19

Bench: Shri Sanjay Arora & Shri Manomohan Dasmahakavi Edasseri Smaraka Trust Income Tax Officer (Exemptions) 0, Kumkumam, Kanattukara Thrissur Vs. Thrissur 680001 [Pan:Aadtm8374N] (Appellant) (Respondent)

For Appellant: ----- None -----For Respondent: Smt. J.M. Jamuna Devi, Sr. D.R

Section 11(1)(a)Section 12ASection 139(1)Section 143(1)(a)Section 154

section 143(1)(a) of the Income Tax Act, 1961 (the Act) of it’s return of income for Assessment Year (AY) 2018-19 vide order u/s. 154 of the Act dated 08.01.2020. 2. None appeared for and on behalf of the assessee when the appeal was called out despite service of notice of hearing, nor was there any adjournment

CALICUT EDUCATIONTRUST, CALICUT vs. THE ITO, WD-1,, CALICUT

In the result, the appeal filed by the assessee is dismissed

ITA 266/COCH/2018[2003-04]Status: DisposedITAT Cochin30 Oct 2018AY 2003-04

Bench: S/Shri Chandra Poojari, Am & George George K., Jm I.T.A. No.266/Coch/2018 Assessment Year : 2003-04 Calicut Education Trust, Vs. The Income Tax Officer, Corporation College Of Arts & Ward-1(1), Calicut. Science, Emas Complex, Ymca Road, Kozhidoe-673 001. [Pan:Aaatc 4925C] (Assessee-Appellant) (Revenue-Respondent) Assessee By Shri M.V. Venugopal, Ca Revenue By Shri Sudhanshu Shekhar Jha, Cit(Dr) Date Of Hearing 24/10/2018 Date Of Pronouncement 30/10/2018 O R D E R

Section 10Section 11Section 12A

154 ITR 208). 6. The Ld. DR relied on the order of the lower authorities. 7. We have heard the rival submissions and perused the record. The assessee is a Trust registered u/s. 12A of the I.T. Act. The main objects of the assessee- Trust are as under: 1. To work for the educational cultural, social advancement of the people

ALL INDIA SPICES EXPORTERS FORUM,ERNAKULAM vs. INCOME TAX OFFICER, EXEMPTION WARD, ERNAKULAM

Appeal is allowed, Ground No

ITA 1072/COCH/2024[2014-15]Status: DisposedITAT Cochin22 Sept 2025AY 2014-15

Bench: The Expiry Of Time Allowed U/S 139(1). As Per Section 11(2), As Applicable For Ay 2014-15 There Was No Date Specified As To The Period Within Which The Form Has To Be Filed For Availing Exemption. The Amendment In Section 11(2) That Filing Of Necessary Forms Before The Due Date Of Filing Return As A Pre-Condition To Claim The Exemption Under Section 11(2) Was Substituted By The Finance Act With Effect From 01.04.2016 Which Is Not Applicable For Ay 2014- 15. Hence The Commissioner Of Income Tax (Appeals) Went Wrong In Denying The Exemption.

For Appellant: Shri. G Surendranath Rao, CAFor Respondent: Smt. Leena Lal, Sr. AR

Section 11Section 11(2)Section 11(5)Section 12ASection 139(1)Section 143(1)Section 154Section 250

charitable trust registered under Section 12A of the Act. The return of income for the Assessment Year 2014-2015 was filed by the Assessee on 31/03/2015 disclosing ‘Nil’ income after claiming exemption under Section 11 of the Act. The aforesaid return of income was processed under Section 143(1) of the Act vide Intimation, dated 16/03/2016. The Assessee was denied

THE ERNAKULAM DISTRICT AGRI HORTICULTURE SOCIETY,KOCHI vs. INCOME TAX OFFICER, KOCHI

In the result, appeal is allowed for statistical purposes

ITA 5/COCH/2022[2012-2013]Status: DisposedITAT Cochin19 Dec 2022AY 2012-2013

Bench: Shri N. V. Vasudevan & Ms. Padmavathy Sassessment Year : 2012-13 M/S. The Ernakulam District Agri Vs. Ito (Exemption), Horticultural Society, Kochi. Old Collectorate Campus, Near Maharajas College, Ernakulam, Kochi – 682 011. Pan : Aabat7423 J Appellant Respondent

For Appellant: Shri. Sunil Chandy Eapen,CAFor Respondent: Smt. J M Jamuna Devi, Sr DR

Section 11(1)(a)Section 12ASection 143(2)Section 154Section 2(15)

154 of the Act and denied the exemption. Particulars Amount – Rs. Sale of Plant & Seeds 10,94,522 Bank Interest 59,180 Commission on consignment sales 17,475 Cochin flower show & Haritholsavam 30,37,635 Total 42,08,812 6. It is submitted that the fees collection from Cochin flower show which contributes majorly to the revenue of the assessee

CHERUVATHUR FOUNDATION,KOCHI vs. ACIT, EXEMPTION CIRCLE, KOCHI

In the result, the appeal filed by the assessee stands partly allowed

ITA 1063/COCH/2024[2014-15]Status: DisposedITAT Cochin23 Jun 2025AY 2014-15

Bench: Shri Inturi Rama Rao, Am & Shri Prakash Chand Yadav, Jm Assessment Year: 2014-15 Cheruvathur Foundation .......... Appellant Hig 5, Panampilly Nagar, Kochi 682036 [Pan: Aabtc0724E] Vs. Acit (Exemptions), Kochi .......... Respondent Appellant By: Shri Abraham Joseph Markos, Advocate Respondent By: Smt. Veni Raj, Cit-Dr Date Of Hearing: 20.05.2025 Date Of Pronouncement: 23.06.2025 O R D E R Per: Inturi Rama Rao, Am This Appeal Filed By The Assessee Is Directed Against The Order Of The Commissioner Of Income Tax (Appeal)-4, Chennai, Dated 23.10.2024 For Assessment Year (Ay) 2014-15. 2. Brief Facts Of The Case Are That The Appellant Is A Charitable Trust Found With The Object Of Imparting Education. It Is Duly Registered U/S. 12A Of The Income Tax Act, 1961 (The Act). The Appellant Trust Filed Return Of Income For 2014-15 On 31.03.2015 Disclosing Nil Income After Claiming Exemption U/S. 11 Of The Act. In 2 Cheruvathur Foundation The Return Of Income The Appellant Claimed The Amount Spent On Acquisition Of Fixed Assets & Repayment Of Loans To Bank As Application Of Income. The Said Return Of Income Was Processed By The Cpc Vide Intimation Dated 16.03.2016 By Making Adjustment Of The Cost Of Fixed Assets Of Rs. 1,25,20.205/- & Repayment Of Loans Of Rs. 4,68,87,408/- By Not Allowing As Application Of Income. Being Aggrieved By The Said Intimation, An Application U/S. 154 Of The Act Was Filed Before The Cpc. The Intimation Was Amended By Allowing The Cost Of Asset As An Application Of Income & Confirmed The Adjustment Of Repayment Of Loan Of Rs. 4,68,87,408/- & Also Not Allowed Carry Forward Of Excess Amount Spent In Earlier Years.

For Appellant: Shri Abraham Joseph Markos, AdvocateFor Respondent: Smt. Veni Raj, CIT-DR

Section 11Section 12ASection 143(1)Section 154

trust filed return of income for 2014-15 on 31.03.2015 disclosing Nil income after claiming exemption u/s. 11 of the Act. In 2 Cheruvathur Foundation the return of income the appellant claimed the amount spent on acquisition of fixed assets and repayment of loans to bank as application of income. The said return of income was processed

MATHIIT LEARNING PRIVATE LIMITED,SASTHAMANGALAM vs. ITO, TRIVANDRUM, TRIVANDRUM

In the result, the ITA Nos

ITA 7/COCH/2022[2013-2014]Status: DisposedITAT Cochin29 Jul 2022AY 2013-2014

Bench: Shri George George K. & Shri Laxmi Prasad Sahu

For Appellant: Shri Yedhu Krishanan G., CAFor Respondent: Smt. J.M. Jammuna Devi, Sr. DR

Section 234Section 234E

Charitable Trust vs Income-tax Officer TDS in ITA No.258 and SP37/C/2016 in a judgment pronounced on 09th September 2016 has been overlooked on a flimsy argument that the copy of the said order was not filed. It is true that there was an inadvertent omission to attach the same while uploading the submission but the least that

MATHIIT LEARNING PRIVATE LIMITED,SASTHAMANGALAM vs. ITO, TRIVANDRUM, TRIVANDRUM

In the result, the ITA Nos

ITA 8/COCH/2022[2014-2015]Status: DisposedITAT Cochin29 Jul 2022AY 2014-2015

Bench: Shri George George K. & Shri Laxmi Prasad Sahu

For Appellant: Shri Yedhu Krishanan G., CAFor Respondent: Smt. J.M. Jammuna Devi, Sr. DR

Section 234Section 234E

Charitable Trust vs Income-tax Officer TDS in ITA No.258 and SP37/C/2016 in a judgment pronounced on 09th September 2016 has been overlooked on a flimsy argument that the copy of the said order was not filed. It is true that there was an inadvertent omission to attach the same while uploading the submission but the least that

MATHIIT LEARNING PRIVATE LIMITED,SASTHAMANGALAM vs. ITO, TRIVANDRUM, TRIVANDRUM

In the result, the ITA Nos

ITA 9/COCH/2022[2015-2016]Status: DisposedITAT Cochin29 Jul 2022AY 2015-2016

Bench: Shri George George K. & Shri Laxmi Prasad Sahu

For Appellant: Shri Yedhu Krishanan G., CAFor Respondent: Smt. J.M. Jammuna Devi, Sr. DR

Section 234Section 234E

Charitable Trust vs Income-tax Officer TDS in ITA No.258 and SP37/C/2016 in a judgment pronounced on 09th September 2016 has been overlooked on a flimsy argument that the copy of the said order was not filed. It is true that there was an inadvertent omission to attach the same while uploading the submission but the least that

THE UNITED CLUB,KORATTY SOUTH vs. ASSISTANT COMMISSIONER OF INCOME TAX, CPC, BANGALORE

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 427/COCH/2024[2014-15]Status: DisposedITAT Cochin14 May 2025AY 2014-15

Bench: Shri George George K, Vice- & Shri Inturi Rama Rao

For Appellant: Sri.Abraham Joseph Markos, AdvocateFor Respondent: Smt.Leena Lal, Senior AR

Section 12ASection 143(1)Section 250

charitable institution registered under Section 12A is not correct. In any view of the matter the authorities below ought to have considered the operations of the Petitioner and seen that there is no taxable income. Merely because the Petitioner has chosen to file its return in ITR 7 should not be a ground to treat entire receipts as taxable

THE NEHRU MEMORIAL EDUCATION SOCIETY,KANHANGAD vs. ITO EXEMPTIONS, KANNUR

In the result, the assessee’s appeal is allowed

ITA 159/COCH/2023[2013-14]Status: DisposedITAT Cochin07 Mar 2024AY 2013-14

Bench: Shri Sanjay Arora & Dr. S. Seethalakshmithe Nehru Memorial The Income Tax Officer Education Society (Exemptions), Kannur Lakshmi Nivas Vs. Kanhangad - 671315 Kasaragod [Pan:Aabtt0633M] (Appellant) (Respondent)

For Appellant: Shri P.M. Veeramani, CAFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R

Section 10Section 11(1)Section 11(1)(d)Section 12ASection 143(1)Section 143(1)(a)Section 154Section 2

charitable) purposes, as under: (PB pg. 14) The Nehru Memorial Education Society v. ITO (a) Section 11(1)(a & b) toward application to the extent of 85% Rs. 9.51 lakhs (b) Income accumulated to the extent of 15% u/s. 11(1)(a/b) Rs. 1.68 lakhs (c) Corpus donation u/s. 11(1)(d) Rs.133.20 lakhs Total Rs. 144.39 lakhs ============ The same