Search: charitable trust

5 results for “charitable trust”+ Section 226(3)clear

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Section 2(15)6 Section 12A6 Section 116 Section 80G(5)(vi)5 Exemption5 Charitable Trust4 Section 143(3)3 Section 11(1)3 Addition to Income

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)

226 has observed as under (Short notes) : “The line of distinction between religious purposes and charitable purposes is very thin and no watertight compartment between the two activities can be established. Unless the objective of the charitable trust in question itself is to spend its income for a particular religion and it is so found in the trust deed

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

In the result, appeal of the assessee is dismissed

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

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

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

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

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

INFOPARKS KERALA,COCHIN vs. THE ACIT, COCHIN

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