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

In the result, the appeal of the assessee is allowed

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

section 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

MALANADU MILK PRODUCERS SOCIETY,KOTTAYAM vs. DCIT, EXEMPTION, TVM, THIRUVANANTHAPURAM

The appeals of the assessees are allowed

Bench: Shri George George K. & Ms. Padmavathy S.

Section 2(15) will not apply in respect of the First Three limbs of Sec.2(15), ie relief of poor, education or medical relief. Consequently where the purpose of a trust or institution is relief of poor, education or medical relief it will ITA NoS.632 & 633/Coch/2022 Page 8 of 12 constitute Charitable

MALANADU FARMERS SOCIETY ,KOTTAYAM vs. DCIT EXEMPTIONS, TVM, THIRUVANANTHAPURAM

The appeals of the assessees are allowed

Bench: Shri George George K. & Ms. Padmavathy S.

Section 2(15) will not apply in respect of the First Three limbs of Sec.2(15), ie relief of poor, education or medical relief. Consequently where the purpose of a trust or institution is relief of poor, education or medical relief it will ITA NoS.632 & 633/Coch/2022 Page 8 of 12 constitute Charitable

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

In the result, appeal of the assessee is dismissed

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

Trust in the form of kuri business is hit by the proviso to section 2(15) of the Act as mentioned in earlier para. We are in full agreement with the findings of the lower authorities that as the proviso to section 2(15) of the I.T. Act puts an embargo on carrying on business by the charitable

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

In the result, the appeal of the assessee is allowed

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

section 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

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

In the result, the appeal of the assessee is allowed

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

section 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

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

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

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

charitable activity within the meaning of section 2(15) of the Act. The Patna High Court, after considering the judgment of the Apex Court in Commissioner of Income-tax vs Andhra Chamber of Commerce (1965) 55 ITR 722 (SC) and in the case of Commissioner of Income-tax vs Sole Trustee, Loka Shikshana Trust

M/S.SREE NARAYANAN DHARMA PARIPALANA YUVAJANA SAMITHY,THRISSUR vs. THE ITO ( EXEMPTIONS), , KOCHI

In the result, the appeals of the assessee is dismissed

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

charitable institution registered u/s. 12A of the Act. It was submitted that the predominant object of trust is relief to the poor and for meeting the requirement of Trust, the Trust was authorized to collect donations from the public, small savings schemes and kuri business and this kuri business was held under Trust as per Section

M/S.SREE NARAYANAN DHARMA PARIPALANA YUVAJANA SAMITHY,THRISSUR vs. THE ITO ( EXEMPTIONS), , KOCHI

In the result, the appeals of the assessee is dismissed

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

charitable institution registered u/s. 12A of the Act. It was submitted that the predominant object of trust is relief to the poor and for meeting the requirement of Trust, the Trust was authorized to collect donations from the public, small savings schemes and kuri business and this kuri business was held under Trust as per Section

KERALA INDUSTRIAL INFRASTRUTURE DEV CORPORATION(KINFRA),TRIVANDRUM vs. THE ASSISTANT DIRECTOR OF INCOME TAX(EXEMPTION), TRIVANDRUM

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

2(15) having regard to the judgment of this Court in the Gujarat Maritime Board case (supra). Likewise, the denial of benefit under section 10(46) after 1-4-20 it does not preclude a statutory corporation, board, or whatever such body may be called, from claiming that it is set up for a charitable purpose and seeking exemption under

ASSISTANT DIRECTOR OF INCOME-TAX(EXEMPTION), TRIVANDRUM vs. KERALA INDUSTRIAL INFRASTRUCTURE DEV.CORPORATION, TRIVANDRUM

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

2(15) having regard to the judgment of this Court in the Gujarat Maritime Board case (supra). Likewise, the denial of benefit under section 10(46) after 1-4-20 it does not preclude a statutory corporation, board, or whatever such body may be called, from claiming that it is set up for a charitable purpose and seeking exemption under

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

In the result, appeal is allowed for statistical purposes

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

charitable purpose' in section2(15) of the Act. Accordingly, the general test under section 2(15) is held to be – Page 7 of 9 “A.1. It is clarified that an assessee advancing general public utility cannot engage itself in any trade, commerce or business, or provide service in relation thereto for any consideration (“cess, or fee, or any other consideration

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

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

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

2) Act, 1996 (33 of 1996)] and subsequently it is noticed that (a) [the activities of the trust or the institution are being carried out in a manner that the provisions of sections 11 and 12 do not apply to exclude either whole or any part of the income of such trust or institution due to operation of sub-section

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

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

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

2) Act, 1996 (33 of 1996)] and subsequently it is noticed that (a) [the activities of the trust or the institution are being carried out in a manner that the provisions of sections 11 and 12 do not apply to exclude either whole or any part of the income of such trust or institution due to operation of sub-section

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

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

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

2) Act, 1996 (33 of 1996)] and subsequently it is noticed that (a) [the activities of the trust or the institution are being carried out in a manner that the provisions of sections 11 and 12 do not apply to exclude either whole or any part of the income of such trust or institution due to operation of sub-section

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

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

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

2) Act, 1996 (33 of 1996)] and subsequently it is noticed that (a) [the activities of the trust or the institution are being carried out in a manner that the provisions of sections 11 and 12 do not apply to exclude either whole or any part of the income of such trust or institution due to operation of sub-section

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

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)

Trust (ii) With effect from the Assessment Year 2009-10, the advancement of any object of general public utility other than relief of the poor, education and medical relief as defined in section 2(15) of the Income Tax Act shall not be a charitable

INFOPARKS KERALA,TRIVANDRUM vs. THE JT DIRECTOR OF IT (OSD) EXEM), COCHIN

In the result, the assessee’s appeals are partly allowed

Bench: Shri Sanjay Arora, Am & Shri Aby T. Varkey, Jm

trust, is entitled to exemption u/s.11 thereof in view of the amended section 2(15), i.e., by Finance Act, 2010 w.r.e.f. 01.4.2009, which reads asunder: ITA Nos.75-77/Coch/2015 (AYs. 2009-10 to 11-12) Infopark Kerala v. Jt.DIT "Definitions 2. In this Act, unless context otherwise requires,– (15) “Charitable