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188 results for “charitable trust”+ Section 2(1)(a)clear

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Key Topics

Section 12A139Section 11102Exemption62Addition to Income53Section 2(15)43Charitable Trust36Section 139(1)35Section 26334Section 143(3)31

KIZHAKKE KOVILAKOM TRUST,MALAPPURAM vs. THE CIT (EXEMPTION), KOCHI

In the result, the appeal of the assessee is allowed

ITA 474/COCH/2023[2023-24]Status: DisposedITAT Cochin02 Dec 2024AY 2023-24

Bench: Shri Waseem Ahmed & Shri Soundararajan K.Assessment Year : 2023-24

For Appellant: Shri Suresh Kumar Varma, CAFor Respondent: Shri Sanjit Kumar Das, CIT-DR
Section 12ASection 80G(5)(vi)

2(15) of the Act. Similarly, assistance by the assessee-trust to the needy and poor for religious activities would not divest the trust of its altruist character. Therefore, the objects of the trust exhibited the dual tenor of religious and charitable purposes and activities. Section 11 of the Act allowed such trust with composite objects to claim exemption from

SREE DHARMA SASTHA HARIHARA SEVA CHARITABLE TEMPLE TRUST,ERUMELY vs. CIT (EXEMPTION), KOCHI

Showing 1–20 of 188 · Page 1 of 10

...
Section 80G29
Section 13225
Condonation of Delay14

In the result, the appeal of the assessee is allowed

ITA 61/COCH/2024[2023-24 to 2027-28]Status: DisposedITAT Cochin09 Dec 2024

Bench: Shri Inturi Rama Rao, Am & Shri Soundrarajan K., Jm

For Appellant: ------- None -------For Respondent: Shri Sanjit Kumar Das, CIT-DR
Section 11Section 12ASection 12A(1)(ac)Section 13Section 13(1)(b)

2(15) of the Act. Similarly, assistance by the assessee-trust to the needy and poor for religious activities would not divest the trust of its altruist character. Therefore, the objects of the trust exhibited the dual tenor of religious and charitable purposes and activities. Section 11 of the Act allowed such trust with composite objects to claim exemption from

SREE DHARMA SASTHA HARIHARA SEVA CHARITABLE TEMPLE TRUST,ERUMELY vs. CIT (EXEMPTION), KOCHI

In the result, the appeal of the assessee is allowed

ITA 62/COCH/2024[Not Applicable]Status: DisposedITAT Cochin09 Dec 2024

Bench: Shri Inturi Rama Rao, Am & Shri Soundrarajan K., Jm

For Appellant: ------- None -------For Respondent: Shri Sanjit Kumar Das, CIT-DR
Section 11Section 12ASection 12A(1)(ac)Section 13Section 13(1)(b)

2(15) of the Act. Similarly, assistance by the assessee-trust to the needy and poor for religious activities would not divest the trust of its altruist character. Therefore, the objects of the trust exhibited the dual tenor of religious and charitable purposes and activities. Section 11 of the Act allowed such trust with composite objects to claim exemption from

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)

1,51,734.00 vii) SB Interest Rs. 4,489.00 viii) Directory Advertisement Rs. 10,000.00 ix) Income from mandap keeper (renting of halls and food) Rs. 78,55,580.00 Total Rs.1,01,97,432.00 2.1 Thus, the Assessing Officer observed that since the assessee was letting out a hall to public for conducting various programmes and collecting hall charges which

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)

1,51,734.00 vii) SB Interest Rs. 4,489.00 viii) Directory Advertisement Rs. 10,000.00 ix) Income from mandap keeper (renting of halls and food) Rs. 78,55,580.00 Total Rs.1,01,97,432.00 2.1 Thus, the Assessing Officer observed that since the assessee was letting out a hall to public for conducting various programmes and collecting hall charges which

M/S.BELIEVERS EASTERN CHURCH,THIRUVALLA vs. THE CIT (EXEMPTION), KOCHI

In the result, all the appeals filed by the assessees stand allowed

ITA 15/COCH/2021[2020-21]Status: DisposedITAT Cochin04 Aug 2025AY 2020-21

Bench: Shri Inturi Rama Rao, Am & Shri Sonjoy Sarma, Jm

For Appellant: Shri B. Ramakrishnan, &For Respondent: Smt. Veni Raj, CIT-DR
Section 11Section 12ASection 13Section 132

trusts had complied with all three conditions laid down under Section 11(2) of the Act: 1. Form 10 was filed timely specifying the purpose; 2. Funds were invested as per Section 11(5); 3. Accumulated amounts were utilized within five years strictly for declared purposes. Hence, the allegation is false and ought not be upheld. e) Allegation: Capital expenditure

LAST HOUR MINISTRY,THIRUVALLA vs. ACIT(EXEMPTION), KOCHI

In the result, all the appeals filed by the assessees stand allowed

ITA 12/COCH/2021[2020-21]Status: DisposedITAT Cochin04 Aug 2025AY 2020-21

Bench: Shri Inturi Rama Rao, Am & Shri Sonjoy Sarma, Jm

For Appellant: Shri B. Ramakrishnan, &For Respondent: Smt. Veni Raj, CIT-DR
Section 11Section 12ASection 13Section 132

trusts had complied with all three conditions laid down under Section 11(2) of the Act: 1. Form 10 was filed timely specifying the purpose; 2. Funds were invested as per Section 11(5); 3. Accumulated amounts were utilized within five years strictly for declared purposes. Hence, the allegation is false and ought not be upheld. e) Allegation: Capital expenditure

LOVE INDIA MINISTRIES,THIRUVALLA vs. THE DCIT(EXEMPTION), KOCHI

In the result, all the appeals filed by the assessees stand allowed

ITA 13/COCH/2021[2020-21]Status: DisposedITAT Cochin04 Aug 2025AY 2020-21

Bench: Shri Inturi Rama Rao, Am & Shri Sonjoy Sarma, Jm

For Appellant: Shri B. Ramakrishnan, &For Respondent: Smt. Veni Raj, CIT-DR
Section 11Section 12ASection 13Section 132

trusts had complied with all three conditions laid down under Section 11(2) of the Act: 1. Form 10 was filed timely specifying the purpose; 2. Funds were invested as per Section 11(5); 3. Accumulated amounts were utilized within five years strictly for declared purposes. Hence, the allegation is false and ought not be upheld. e) Allegation: Capital expenditure

AYANA CHARITABLE TRUST,THIRUVALLA vs. DCIT(EXEMPTION), TRIVANDRUM

In the result, all the appeals filed by the assessees stand allowed

ITA 14/COCH/2021[2020-21]Status: DisposedITAT Cochin04 Aug 2025AY 2020-21

Bench: Shri Inturi Rama Rao, Am & Shri Sonjoy Sarma, Jm

For Appellant: Shri B. Ramakrishnan, &For Respondent: Smt. Veni Raj, CIT-DR
Section 11Section 12ASection 13Section 132

trusts had complied with all three conditions laid down under Section 11(2) of the Act: 1. Form 10 was filed timely specifying the purpose; 2. Funds were invested as per Section 11(5); 3. Accumulated amounts were utilized within five years strictly for declared purposes. Hence, the allegation is false and ought not be upheld. e) Allegation: Capital expenditure

M/S.BHARATHAKSHEMAM,THRISSUR vs. THE ITO, THRISSUR

In the result, appeal of the assessee is dismissed

ITA 590/COCH/2019[2012-13]Status: DisposedITAT Cochin08 Jan 2020AY 2012-13

Bench: S/Shri Chandra Poojari, Am & George George K., Jm Assessment Year: 2012-13

Section 11Section 12ASection 13(1)(bb)Section 2(15)

charitable activities which in no way would mean that the business or trade was carried out for advancement of general public utility. According to the CIT(A), Section 11 (4A) substituted w.e.f. 1-4-1992 makes it amply clear that subsection (1) or sub-section (2) or section (3) or sub-section (3A) shall not apply in relation

M/S.KUNHITHARUVAI MEMORIAL CHARITABLE TRUST,CALICUT vs. THE DCIT, CEN-CIRCLE-2, CALICUT

In the result, the appeals filed by the assessee are disposed of as follows:

ITA 260/COCH/2018[2011-12]Status: DisposedITAT Cochin27 May 2019AY 2011-12

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

Section 10ASection 11Section 11(5)Section 12ASection 13Section 13(1)(c)Section 132Section 139(1)Section 153A

1) Pinegrove International Charitable Trust vs. Union of India & Others (327 ITR 63) (P&H). 4 I.T.A. Nos.255-261/Coch/2018 2) Vanitha Vishram Trust vs. Chief CIT (327 ITR 121 (Bombay). 5.3 The Ld. AR submitted that even if there is the violation of sections

M/S.KUNHITHARUVAI MEMORIAL CHARITABLE TRUST,CALICUT vs. THE DCIT, CEN-CIRCLE-2, CALICUT

In the result, the appeals filed by the assessee are disposed of as follows:

ITA 261/COCH/2018[2012-13]Status: DisposedITAT Cochin27 May 2019AY 2012-13

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

Section 10ASection 11Section 11(5)Section 12ASection 13Section 13(1)(c)Section 132Section 139(1)Section 153A

1) Pinegrove International Charitable Trust vs. Union of India & Others (327 ITR 63) (P&H). 4 I.T.A. Nos.255-261/Coch/2018 2) Vanitha Vishram Trust vs. Chief CIT (327 ITR 121 (Bombay). 5.3 The Ld. AR submitted that even if there is the violation of sections

M/S.KUNHITHARUVAI MEMORIAL CHARITABLE TRUST,CALICUT vs. THE DCIT, CEN-CIRCLE-2, CALICUT

In the result, the appeals filed by the assessee are disposed of as follows:

ITA 257/COCH/2018[2008-09]Status: DisposedITAT Cochin27 May 2019AY 2008-09

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

Section 10ASection 11Section 11(5)Section 12ASection 13Section 13(1)(c)Section 132Section 139(1)Section 153A

1) Pinegrove International Charitable Trust vs. Union of India & Others (327 ITR 63) (P&H). 4 I.T.A. Nos.255-261/Coch/2018 2) Vanitha Vishram Trust vs. Chief CIT (327 ITR 121 (Bombay). 5.3 The Ld. AR submitted that even if there is the violation of sections

M/S.KUNHITHARUVAI MEMORIAL CHARITABLE TRUST,CALICUT vs. THE DCIT, CEN-CIRCLE-2, CALICUT

In the result, the appeals filed by the assessee are disposed of as follows:

ITA 255/COCH/2018[2006-07]Status: DisposedITAT Cochin27 May 2019AY 2006-07

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

Section 10ASection 11Section 11(5)Section 12ASection 13Section 13(1)(c)Section 132Section 139(1)Section 153A

1) Pinegrove International Charitable Trust vs. Union of India & Others (327 ITR 63) (P&H). 4 I.T.A. Nos.255-261/Coch/2018 2) Vanitha Vishram Trust vs. Chief CIT (327 ITR 121 (Bombay). 5.3 The Ld. AR submitted that even if there is the violation of sections

M/S.KUNHITHARUVAI MEMORIAL CHARITABLE TRUST,CALICUT vs. THE DCIT, CEN-CIRCLE-2, CALICUT

In the result, the appeals filed by the assessee are disposed of as follows:

ITA 256/COCH/2018[2007-08]Status: DisposedITAT Cochin27 May 2019AY 2007-08

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

Section 10ASection 11Section 11(5)Section 12ASection 13Section 13(1)(c)Section 132Section 139(1)Section 153A

1) Pinegrove International Charitable Trust vs. Union of India & Others (327 ITR 63) (P&H). 4 I.T.A. Nos.255-261/Coch/2018 2) Vanitha Vishram Trust vs. Chief CIT (327 ITR 121 (Bombay). 5.3 The Ld. AR submitted that even if there is the violation of sections

M/S.KUNHITHARUVAI MEMORIAL CHARITABLE TRUST,CALICUT vs. THE DCIT, CEN-CIRCLE-2, CALICUT

In the result, the appeals filed by the assessee are disposed of as follows:

ITA 259/COCH/2018[2010-11]Status: DisposedITAT Cochin27 May 2019AY 2010-11

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

Section 10ASection 11Section 11(5)Section 12ASection 13Section 13(1)(c)Section 132Section 139(1)Section 153A

1) Pinegrove International Charitable Trust vs. Union of India & Others (327 ITR 63) (P&H). 4 I.T.A. Nos.255-261/Coch/2018 2) Vanitha Vishram Trust vs. Chief CIT (327 ITR 121 (Bombay). 5.3 The Ld. AR submitted that even if there is the violation of sections

M/S.KUNHITHARUVAI MEMORIAL CHARITABLE TRUST,CALICUT vs. THE DCIT, CEN-CIRCLE-2, CALICUT

In the result, the appeals filed by the assessee are disposed of as follows:

ITA 258/COCH/2018[2009-10]Status: DisposedITAT Cochin27 May 2019AY 2009-10

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

Section 10ASection 11Section 11(5)Section 12ASection 13Section 13(1)(c)Section 132Section 139(1)Section 153A

1) Pinegrove International Charitable Trust vs. Union of India & Others (327 ITR 63) (P&H). 4 I.T.A. Nos.255-261/Coch/2018 2) Vanitha Vishram Trust vs. Chief CIT (327 ITR 121 (Bombay). 5.3 The Ld. AR submitted that even if there is the violation of sections

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

charitable trust. This Trust was taken over by Believers Church, Thiruvalla vide agreement dated 23/02/2009 and by that agreement all the assets and liabilities of Carmel Educational Trust were transferred to Believers Church and the assesses ceased to be the trustees of Carmel Educational Trust. According to the CIT(A), the right of trusteeship is not legally enforceable right

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

In the result, the appeals of the assessesin ITA no

ITA 29/COCH/2019[2006-07]Status: DisposedITAT Cochin30 Sept 2019AY 2006-07

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

charitable trust. This Trust was taken over by Believers Church, Thiruvalla vide agreement dated 23/02/2009 and by that agreement all the assets and liabilities of Carmel Educational Trust were transferred to Believers Church and the assesses ceased to be the trustees of Carmel Educational Trust. According to the CIT(A), the right of trusteeship is not legally enforceable right

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

charitable trust. This Trust was taken over by Believers Church, Thiruvalla vide agreement dated 23/02/2009 and by that agreement all the assets and liabilities of Carmel Educational Trust were transferred to Believers Church and the assesses ceased to be the trustees of Carmel Educational Trust. According to the CIT(A), the right of trusteeship is not legally enforceable right