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39 results for “charitable trust”+ Section 250(6)clear

Sorted by relevance

Karnataka427Mumbai390Delhi236Bangalore141Chennai118Kolkata87Pune87Ahmedabad79Jaipur71Hyderabad69Chandigarh44Amritsar43Cochin39Visakhapatnam21Indore19Rajkot19Nagpur18Agra17Allahabad17Patna17Calcutta16Surat15Lucknow15Raipur13Jodhpur9Cuttack9Panaji5Jabalpur4Guwahati4Telangana4Ranchi3Varanasi3Rajasthan3Dehradun2SC1Andhra Pradesh1

Key Topics

Addition to Income28Charitable Trust14Section 1113Section 11(2)13Section 234E12Exemption12Section 143(3)10Section 12A9Section 2508

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)

Trust cited supra. 6. We have heard the rival submissions and perused the material on record. The assessee institution is registered u/s. 12AA of the Income Tax Act, 1961 vide application dated 18/09/2007 and this registration was granted w.e.f. 31/05/2007 vide order of the CIT dated 17/03/2008. The dominant objects of the assessee institution are as follows: i) To promote

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

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

Showing 1–20 of 39 · Page 1 of 2

Section 200A8
Section 44A5
Penalty5
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)

Trust cited supra. 6. We have heard the rival submissions and perused the material on record. The assessee institution is registered u/s. 12AA of the Income Tax Act, 1961 vide application dated 18/09/2007 and this registration was granted w.e.f. 31/05/2007 vide order of the CIT dated 17/03/2008. The dominant objects of the assessee institution are as follows: i) To promote

INCOME TAX OFFICER, KOCHI vs. YOGAKSHEMA TRUST, ALUVA

In the result, the appeal filed by Revenue is dismissed

ITA 562/COCH/2024[2018]Status: DisposedITAT Cochin02 Apr 2025

Bench: Shri George George K., Vp & Shri Inturi Rama Rao, Am Assessment Year: 2018-19 The Income Tax Officer .......... Appellant 4Th Floor, Aayakar Bhavan Old Railway Station Road, Cochi 682018 [Pan: Aaaty0284A] Vs. Yogakshema Trust .......... Respondent Keshava Smrithi, Chitra Lane, Aluva 683101

For Appellant: Shri Sanjit Kumar Das, CIT-DRFor Respondent: Ms. Krishna K., Advocate
Section 11Section 11(2)Section 12Section 143(3)Section 250

250 of Income Tax Act, 1961 (hereinafter "the Act"). The relevant assessment year is 2018-19. 2. The grounds of appeal raised reads as follows: - 1. The order of the Ld.CIT(A) is opposed to law on the facts and in the circumstances of the case, 2 Yogakshema Trust 2. The Ld.CIT(A) erred in holding that as various courts

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

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

ITA 238/COCH/2019[2011-12]Status: DisposedITAT Cochin30 Sept 2019AY 2011-12

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

250/- has been handed over to the college/trust in those only and the gross amount of collection solely belonged to the Trust/college. Hence, the assessment of donation in the hands of trustees was therefore not in order. 6.3 It was submitted that mere receipt of money would not constitute income in the hands of recipient

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

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

ITA 239/COCH/2019[2011-12]Status: DisposedITAT Cochin30 Sept 2019AY 2011-12

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

250/- has been handed over to the college/trust in those only and the gross amount of collection solely belonged to the Trust/college. Hence, the assessment of donation in the hands of trustees was therefore not in order. 6.3 It was submitted that mere receipt of money would not constitute income in the hands of recipient

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

250/- has been handed over to the college/trust in those only and the gross amount of collection solely belonged to the Trust/college. Hence, the assessment of donation in the hands of trustees was therefore not in order. 6.3 It was submitted that mere receipt of money would not constitute income in the hands of recipient

CARMEL EDUCATIONAL TRUST,PATHANAMTHITTA vs. DCIT, KOTTAYAM

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

ITA 304/COCH/2019[2004-05]Status: DisposedITAT Cochin30 Sept 2019AY 2004-05

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

250/- has been handed over to the college/trust in those only and the gross amount of collection solely belonged to the Trust/college. Hence, the assessment of donation in the hands of trustees was therefore not in order. 6.3 It was submitted that mere receipt of money would not constitute income in the hands of recipient

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

250/- has been handed over to the college/trust in those only and the gross amount of collection solely belonged to the Trust/college. Hence, the assessment of donation in the hands of trustees was therefore not in order. 6.3 It was submitted that mere receipt of money would not constitute income in the hands of recipient

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

250/- has been handed over to the college/trust in those only and the gross amount of collection solely belonged to the Trust/college. Hence, the assessment of donation in the hands of trustees was therefore not in order. 6.3 It was submitted that mere receipt of money would not constitute income in the hands of recipient

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

250/- has been handed over to the college/trust in those only and the gross amount of collection solely belonged to the Trust/college. Hence, the assessment of donation in the hands of trustees was therefore not in order. 6.3 It was submitted that mere receipt of money would not constitute income in the hands of recipient

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

250/- has been handed over to the college/trust in those only and the gross amount of collection solely belonged to the Trust/college. Hence, the assessment of donation in the hands of trustees was therefore not in order. 6.3 It was submitted that mere receipt of money would not constitute income in the hands of recipient

SRI.JOSE THOMAS,ADOOR P.O., PATHANAMTHITTA vs. THE ACIT,CEN-CIRCLE, KOTTAYAM

In the result, the appeals of the assessesin ITA no

ITA 213/COCH/2019[2011-12]Status: DisposedITAT Cochin30 Sept 2019AY 2011-12

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

250/- has been handed over to the college/trust in those only and the gross amount of collection solely belonged to the Trust/college. Hence, the assessment of donation in the hands of trustees was therefore not in order. 6.3 It was submitted that mere receipt of money would not constitute income in the hands of recipient

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

In the result, the appeals of the assessesin ITA no

ITA 210/COCH/2019[2011-12]Status: DisposedITAT Cochin30 Sept 2019AY 2011-12

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

250/- has been handed over to the college/trust in those only and the gross amount of collection solely belonged to the Trust/college. Hence, the assessment of donation in the hands of trustees was therefore not in order. 6.3 It was submitted that mere receipt of money would not constitute income in the hands of recipient

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

250/- has been handed over to the college/trust in those only and the gross amount of collection solely belonged to the Trust/college. Hence, the assessment of donation in the hands of trustees was therefore not in order. 6.3 It was submitted that mere receipt of money would not constitute income in the hands of recipient

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

250/- has been handed over to the college/trust in those only and the gross amount of collection solely belonged to the Trust/college. Hence, the assessment of donation in the hands of trustees was therefore not in order. 6.3 It was submitted that mere receipt of money would not constitute income in the hands of recipient

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

250/- has been handed over to the college/trust in those only and the gross amount of collection solely belonged to the Trust/college. Hence, the assessment of donation in the hands of trustees was therefore not in order. 6.3 It was submitted that mere receipt of money would not constitute income in the hands of recipient

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

250/- has been handed over to the college/trust in those only and the gross amount of collection solely belonged to the Trust/college. Hence, the assessment of donation in the hands of trustees was therefore not in order. 6.3 It was submitted that mere receipt of money would not constitute income in the hands of recipient

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

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

ITA 307/COCH/2019[2007-08]Status: DisposedITAT Cochin30 Sept 2019AY 2007-08

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

250/- has been handed over to the college/trust in those only and the gross amount of collection solely belonged to the Trust/college. Hence, the assessment of donation in the hands of trustees was therefore not in order. 6.3 It was submitted that mere receipt of money would not constitute income in the hands of recipient

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

250/- has been handed over to the college/trust in those only and the gross amount of collection solely belonged to the Trust/college. Hence, the assessment of donation in the hands of trustees was therefore not in order. 6.3 It was submitted that mere receipt of money would not constitute income in the hands of recipient

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

250/- has been handed over to the college/trust in those only and the gross amount of collection solely belonged to the Trust/college. Hence, the assessment of donation in the hands of trustees was therefore not in order. 6.3 It was submitted that mere receipt of money would not constitute income in the hands of recipient