Search: charitable trust | BharatTax

Search ITAT High Courts Supreme Court Phrases AI Research History

Filters

Sort by

Assessment Year

Order Date From

Order Date To

Judge Name

BharatTax.net

Free search engine for ITAT (Income Tax Appellate Tribunal) judgments across all 28 benches in India.

Quick Links

Search Judgments
Browse by Bench
Recent Judgments

About

BharatTax provides free access to Income Tax Appellate Tribunal orders for legal research and reference.

© 2026 BharatTax.net. All rights reserved.

15 results for “charitable trust”+ Section 271clear

Sorted by relevance

Karnataka444 Delhi198 Mumbai136 Chennai127 Bangalore61 Ahmedabad45 Hyderabad35 Jaipur34 Pune32 Allahabad19 Chandigarh17 Lucknow16 Calcutta16 Kolkata15 Cochin15 Visakhapatnam14 Amritsar8 Indore6 Nagpur6 Surat5 SC4 Jodhpur4 Agra3 Cuttack3 Rajasthan3 Rajkot3 Dehradun2 Raipur2 Telangana2 Punjab & Haryana1 Andhra Pradesh1

Key Topics

Section 271(1)(c)16 Addition to Income15 Penalty14 Section 249(2)12 Section 14412 Section 13212 Section 153A12 Section 27112 Condonation of Delay12 Section 44A

SHALOM CHARITABLE MINISTRIES OF INDIA,PALAKKAD vs. ITO (EXEMPTION), THRISSUR

ITA 548/COCH/2025[2007-08]Status: DisposedITAT Cochin10 Sept 2025AY 2007-08

Bench: SHRI INTURI RAMA RAO (Accountant Member), SHRI RAHUL CHAUDHARY (Judicial Member)

For Appellant: NoneFor Respondent: Smt. Leena Lal, Sr. DR

Section 12A(1)(b)Section 14Section 250Section 271(1)(c)Section 44A

charitable trust. Vide Order, dated 08/06/2017, penalty of INR.18,74,916/- was levied upon the Assessee under Section 271(1)(c) of the Act in respect

SHALOM CHARITABLE MINISTRIES OF INDIA,PALAKKAD vs. ITO (EXEMPTION), THRISSUR

4

Section 12A(1)(b)4

ITA 545/COCH/2025[2011-12]Status: DisposedITAT Cochin10 Sept 2025AY 2011-12

Bench: SHRI INTURI RAMA RAO (Accountant Member), SHRI RAHUL CHAUDHARY (Judicial Member)

For Appellant: NoneFor Respondent: Smt. Leena Lal, Sr. DR

Section 12A(1)(b)Section 14Section 250Section 271(1)(c)Section 44A

charitable trust. Vide Order, dated 08/06/2017, penalty of INR.18,74,916/- was levied upon the Assessee under Section 271(1)(c) of the Act in respect

SRI VARGHESE M.UTHUP,KOCHI vs. THE ACIT,CEN-CIRCLE-2, KOCHI

In the result, the appeals of the assessee are partly allowed

ITA 161/COCH/2019[2009-10]Status: DisposedITAT Cochin08 Jul 2019AY 2009-10

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

Section 132Section 144Section 153ASection 249(2)Section 271Section 271(1)(c)

section 249(2)(b) within 30 days of the notice of demand relating to the assessment or penalty. It was found that in the aforesaid cases the notices of demand were duly served on the assessee as per the prescribed procedure and the records indicated that the assessee was in knowledge of the same. 3.4 In view of the above

SRI.VARUGEHESE M. UTHUP,KOCHI vs. THE ACIT, CEN-CIRCLE,, KOCHI

In the result, the appeals of the assessee are partly allowed

ITA 164/COCH/2019[2013-14]Status: DisposedITAT Cochin08 Jul 2019AY 2013-14

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

Section 132Section 144Section 153ASection 249(2)Section 271Section 271(1)(c)

section 249(2)(b) within 30 days of the notice of demand relating to the assessment or penalty. It was found that in the aforesaid cases the notices of demand were duly served on the assessee as per the prescribed procedure and the records indicated that the assessee was in knowledge of the same. 3.4 In view of the above

SRI.VARUGEHESE M. UTHUP,KOCHI vs. THE ACIT, CEN-CIRCLE,, KOCHI

In the result, the appeals of the assessee are partly allowed

ITA 166/COCH/2019[2015-16]Status: DisposedITAT Cochin08 Jul 2019AY 2015-16

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

Section 132Section 144Section 153ASection 249(2)Section 271Section 271(1)(c)

section 249(2)(b) within 30 days of the notice of demand relating to the assessment or penalty. It was found that in the aforesaid cases the notices of demand were duly served on the assessee as per the prescribed procedure and the records indicated that the assessee was in knowledge of the same. 3.4 In view of the above

SRI.VARUGEHESE M. UTHUP,KOCHI vs. THE ACIT, CEN-CIRCLE,, KOCHI

In the result, the appeals of the assessee are partly allowed

ITA 167/COCH/2019[2009-10]Status: DisposedITAT Cochin08 Jul 2019AY 2009-10

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

Section 132Section 144Section 153ASection 249(2)Section 271Section 271(1)(c)

section 249(2)(b) within 30 days of the notice of demand relating to the assessment or penalty. It was found that in the aforesaid cases the notices of demand were duly served on the assessee as per the prescribed procedure and the records indicated that the assessee was in knowledge of the same. 3.4 In view of the above

SRI.VARUGEHESE M. UTHUP,KOCHI vs. THE ACIT, CEN-CIRCLE,, KOCHI

In the result, the appeals of the assessee are partly allowed

ITA 170/COCH/2019[2013-14]Status: DisposedITAT Cochin08 Jul 2019AY 2013-14

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

Section 132Section 144Section 153ASection 249(2)Section 271Section 271(1)(c)

section 249(2)(b) within 30 days of the notice of demand relating to the assessment or penalty. It was found that in the aforesaid cases the notices of demand were duly served on the assessee as per the prescribed procedure and the records indicated that the assessee was in knowledge of the same. 3.4 In view of the above

SRI.VARUGEHESE M. UTHUP,KOCHI vs. THE ACIT, CEN-CIRCLE,, KOCHI

In the result, the appeals of the assessee are partly allowed

ITA 172/COCH/2019[2015-16]Status: DisposedITAT Cochin08 Jul 2019AY 2015-16

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

Section 132Section 144Section 153ASection 249(2)Section 271Section 271(1)(c)

section 249(2)(b) within 30 days of the notice of demand relating to the assessment or penalty. It was found that in the aforesaid cases the notices of demand were duly served on the assessee as per the prescribed procedure and the records indicated that the assessee was in knowledge of the same. 3.4 In view of the above

SRI VARGHESE M.UTHUP,KOCHI vs. THE ACIT,CEN-CIRCLE-2, KOCHI

In the result, the appeals of the assessee are partly allowed

ITA 162/COCH/2019[2010-11]Status: DisposedITAT Cochin08 Jul 2019AY 2010-11

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

Section 132Section 144Section 153ASection 249(2)Section 271Section 271(1)(c)

section 249(2)(b) within 30 days of the notice of demand relating to the assessment or penalty. It was found that in the aforesaid cases the notices of demand were duly served on the assessee as per the prescribed procedure and the records indicated that the assessee was in knowledge of the same. 3.4 In view of the above

SRI.VARUGEHESE M. UTHUP,KOCHI vs. THE ACIT, CEN-CIRCLE,, KOCHI

In the result, the appeals of the assessee are partly allowed

ITA 163/COCH/2019[2012-13]Status: DisposedITAT Cochin08 Jul 2019AY 2012-13

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

Section 132Section 144Section 153ASection 249(2)Section 271Section 271(1)(c)

section 249(2)(b) within 30 days of the notice of demand relating to the assessment or penalty. It was found that in the aforesaid cases the notices of demand were duly served on the assessee as per the prescribed procedure and the records indicated that the assessee was in knowledge of the same. 3.4 In view of the above

SRI.VARUGEHESE M. UTHUP,KOCHI vs. THE ACIT, CEN-CIRCLE,, KOCHI

In the result, the appeals of the assessee are partly allowed

ITA 165/COCH/2019[2014-15]Status: DisposedITAT Cochin08 Jul 2019AY 2014-15

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

Section 132Section 144Section 153ASection 249(2)Section 271Section 271(1)(c)

section 249(2)(b) within 30 days of the notice of demand relating to the assessment or penalty. It was found that in the aforesaid cases the notices of demand were duly served on the assessee as per the prescribed procedure and the records indicated that the assessee was in knowledge of the same. 3.4 In view of the above

SRI.VARUGEHESE M. UTHUP,KOCHI vs. THE ACIT, CEN-CIRCLE,, KOCHI

In the result, the appeals of the assessee are partly allowed

ITA 168/COCH/2019[2010-11]Status: DisposedITAT Cochin08 Jul 2019AY 2010-11

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

Section 132Section 144Section 153ASection 249(2)Section 271Section 271(1)(c)

section 249(2)(b) within 30 days of the notice of demand relating to the assessment or penalty. It was found that in the aforesaid cases the notices of demand were duly served on the assessee as per the prescribed procedure and the records indicated that the assessee was in knowledge of the same. 3.4 In view of the above

SRI.VARUGEHESE M. UTHUP,KOCHI vs. THE ACIT, CEN-CIRCLE,, KOCHI

In the result, the appeals of the assessee are partly allowed

ITA 169/COCH/2019[2012-13]Status: DisposedITAT Cochin08 Jul 2019AY 2012-13

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

Section 132Section 144Section 153ASection 249(2)Section 271Section 271(1)(c)

section 249(2)(b) within 30 days of the notice of demand relating to the assessment or penalty. It was found that in the aforesaid cases the notices of demand were duly served on the assessee as per the prescribed procedure and the records indicated that the assessee was in knowledge of the same. 3.4 In view of the above

SRI.VARUGEHESE M. UTHUP,KOCHI vs. THE ACIT, CEN-CIRCLE,, KOCHI

In the result, the appeals of the assessee are partly allowed

ITA 171/COCH/2019[2014-15]Status: DisposedITAT Cochin08 Jul 2019AY 2014-15

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

Section 132Section 144Section 153ASection 249(2)Section 271Section 271(1)(c)

section 249(2)(b) within 30 days of the notice of demand relating to the assessment or penalty. It was found that in the aforesaid cases the notices of demand were duly served on the assessee as per the prescribed procedure and the records indicated that the assessee was in knowledge of the same. 3.4 In view of the above

MOTHER SUPERIOR ADORATION CONVENT (HOLY FAMILY),KOLLAM vs. THE ITO, KOLLAM

In the result, the appeal filed by the assessee is partly allowed for statistical purposes

ITA 562/COCH/2019[2006-07]Status: DisposedITAT Cochin20 Dec 2019AY 2006-07

Bench: Shri Chandra Poojari

For Appellant: Sri.Joseph MathewFor Respondent: Smt.A.S.Bindhu, Sr.DR

Section 11Section 12A

charitable purpose was Rs.2,25,841/-. Total application 4 M/s.Adoration Convent (Holy Family) was Rs. 4,80,887/-. Your appellant has set apart Rs.11,228/- U/S 11(i)(a) of the income tax Act, 1961. (3) As per the income and expenditure filed before the assessing officer excess of income over expenditure is Rs.1,49,502/-. This is because