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9 results for “charitable trust”+ Section 256(1)clear

Sorted by relevance

Karnataka425Delhi122Mumbai50Bangalore25Jaipur19Calcutta17Visakhapatnam12Chennai12Cochin9Lucknow9Chandigarh8Ahmedabad8Agra7Kolkata7Pune5Telangana5SC5Rajkot5Amritsar4Hyderabad3Indore2Rajasthan2Jabalpur1Nagpur1Andhra Pradesh1Cuttack1Raipur1

Key Topics

Section 2(15)20Section 1115Exemption9Section 1478Section 1488Section 143(1)5Business Income5Disallowance5Depreciation4Reopening of Assessment

JUBILEE MISSION HOSPITAL ,KAKKANAD vs. THE DCIT, KOCHI

In the result, the appeals filed by the assessee in ITA Nos

ITA 91/COCH/2022[2013-14]Status: DisposedITAT Cochin14 Sept 2022AY 2013-14

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Sri Surendranath Rao, A.RFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 147Section 148

256 ITR I)(Del) wherein held as follows:- “An order of assessment can be passed either in terms of sub- section (1) of section 143 or sub-section (3) of section 143. When a regular order of assessment is passed in terms of the said sub-section (3) of section 143 a presumption can be raised that such an order

JUBILEE MISSION HOSPITAL,THRISSUR vs. THE DCIT, KOCHI

In the result, the appeals filed by the assessee in ITA Nos

4
ITA 89/COCH/2022[2009-10]Status: DisposedITAT Cochin14 Sept 2022AY 2009-10

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Sri Surendranath Rao, A.RFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 147Section 148

256 ITR I)(Del) wherein held as follows:- “An order of assessment can be passed either in terms of sub- section (1) of section 143 or sub-section (3) of section 143. When a regular order of assessment is passed in terms of the said sub-section (3) of section 143 a presumption can be raised that such an order

JUBILEE MISSION HOSPITAL,THRISSUR vs. THE DCIT, THRISSUR

In the result, the appeals filed by the assessee in ITA Nos

ITA 88/COCH/2022[2008-09]Status: DisposedITAT Cochin14 Sept 2022AY 2008-09

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Sri Surendranath Rao, A.RFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 147Section 148

256 ITR I)(Del) wherein held as follows:- “An order of assessment can be passed either in terms of sub- section (1) of section 143 or sub-section (3) of section 143. When a regular order of assessment is passed in terms of the said sub-section (3) of section 143 a presumption can be raised that such an order

JUBILEE MISSION HOSPITAL.,THRISSUR vs. THE DCIT, KOCHI

In the result, the appeals filed by the assessee in ITA Nos

ITA 90/COCH/2022[2010-11]Status: DisposedITAT Cochin14 Sept 2022AY 2010-11

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Sri Surendranath Rao, A.RFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 147Section 148

256 ITR I)(Del) wherein held as follows:- “An order of assessment can be passed either in terms of sub- section (1) of section 143 or sub-section (3) of section 143. When a regular order of assessment is passed in terms of the said sub-section (3) of section 143 a presumption can be raised that such an order

SREE NARAYANA DHARMA SABHA,KODUNGALLUR-THRISSUR vs. INCOME TAX OFFICER(EXEMPTION), THRISSUR

In the result, the appeals filed by the assessee are allowed

ITA 154/COCH/2024[2018-19]Status: DisposedITAT Cochin08 Nov 2024AY 2018-19

Bench: Shri Waseem Ahmed & Shri Soundararajan K

For Appellant: Sri.P.J.Anil Kumar, AdvocaateFor Respondent: Smt.Girly Albert, Sr.DR
Section 11Section 143(1)Section 2(15)

256) in the case of Navodaya Gramin Vikas Charitable Trust v. DCIT and prayed to allow the appeal of the assessee. 8. On the other hand, the learned Departmental Representative relied on the provisions of sec.2(15) of the Act and contended that the 6 ITA Nos.150-154/Coch/2024 Sree Narayana Dharma Sabha. assessee is earning income through kuri and finance business

SREE NARAYANA DHARMA SABHA,KODUNGALLUR-THRISSUR vs. INCOME TAX OFFICER(EXEMPTION), THRISSUR

In the result, the appeals filed by the assessee are allowed

ITA 152/COCH/2024[2015-16]Status: DisposedITAT Cochin08 Nov 2024AY 2015-16

Bench: Shri Waseem Ahmed & Shri Soundararajan K

For Appellant: Sri.P.J.Anil Kumar, AdvocaateFor Respondent: Smt.Girly Albert, Sr.DR
Section 11Section 143(1)Section 2(15)

256) in the case of Navodaya Gramin Vikas Charitable Trust v. DCIT and prayed to allow the appeal of the assessee. 8. On the other hand, the learned Departmental Representative relied on the provisions of sec.2(15) of the Act and contended that the 6 ITA Nos.150-154/Coch/2024 Sree Narayana Dharma Sabha. assessee is earning income through kuri and finance business

SREE NARAYANA DHARMA SABHA,KODUNGALLUR-THRISSUR vs. INCOME TAX OFFICER(EXEMPTION), THRISSUR

In the result, the appeals filed by the assessee are allowed

ITA 151/COCH/2024[2013-14]Status: DisposedITAT Cochin08 Nov 2024AY 2013-14

Bench: Shri Waseem Ahmed & Shri Soundararajan K

For Appellant: Sri.P.J.Anil Kumar, AdvocaateFor Respondent: Smt.Girly Albert, Sr.DR
Section 11Section 143(1)Section 2(15)

256) in the case of Navodaya Gramin Vikas Charitable Trust v. DCIT and prayed to allow the appeal of the assessee. 8. On the other hand, the learned Departmental Representative relied on the provisions of sec.2(15) of the Act and contended that the 6 ITA Nos.150-154/Coch/2024 Sree Narayana Dharma Sabha. assessee is earning income through kuri and finance business

SREE NARAYANA DHARMA SABHA,KODUNGALLUR-THRISSUR vs. INCOME TAX OFFICER(EXEMPTION), THRISSUR

In the result, the appeals filed by the assessee are allowed

ITA 153/COCH/2024[2016-17]Status: DisposedITAT Cochin08 Nov 2024AY 2016-17

Bench: Shri Waseem Ahmed & Shri Soundararajan K

For Appellant: Sri.P.J.Anil Kumar, AdvocaateFor Respondent: Smt.Girly Albert, Sr.DR
Section 11Section 143(1)Section 2(15)

256) in the case of Navodaya Gramin Vikas Charitable Trust v. DCIT and prayed to allow the appeal of the assessee. 8. On the other hand, the learned Departmental Representative relied on the provisions of sec.2(15) of the Act and contended that the 6 ITA Nos.150-154/Coch/2024 Sree Narayana Dharma Sabha. assessee is earning income through kuri and finance business

SREE NARAYANA DHARMA SABHA,KODUNGALLUR-THRISSUR vs. INCOME TAX OFFICER(EXEMPTION), THRISSUR

In the result, the appeals filed by the assessee are allowed

ITA 150/COCH/2024[2012-13]Status: DisposedITAT Cochin08 Nov 2024AY 2012-13

Bench: Shri Waseem Ahmed & Shri Soundararajan K

For Appellant: Sri.P.J.Anil Kumar, AdvocaateFor Respondent: Smt.Girly Albert, Sr.DR
Section 11Section 143(1)Section 2(15)

256) in the case of Navodaya Gramin Vikas Charitable Trust v. DCIT and prayed to allow the appeal of the assessee. 8. On the other hand, the learned Departmental Representative relied on the provisions of sec.2(15) of the Act and contended that the 6 ITA Nos.150-154/Coch/2024 Sree Narayana Dharma Sabha. assessee is earning income through kuri and finance business