BharatTax.net
SearchITATHigh CourtsSupreme CourtPhrasesAI ResearchHistory

Filters

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.

14 results for “charitable trust”+ Section 271(1)(b)clear

Sorted by relevance

Karnataka444Delhi150Chennai122Mumbai116Bangalore40Pune31Jaipur31Ahmedabad26Hyderabad25Lucknow23Allahabad19Chandigarh17Calcutta16Cochin14Kolkata14Visakhapatnam13Amritsar7Indore7SC4Jodhpur4Nagpur4Cuttack3Rajasthan3Surat3Raipur2Telangana2Rajkot1Ranchi1Punjab & Haryana1Andhra Pradesh1

Key Topics

Section 271(1)(c)16Penalty14Addition to Income14Section 249(2)12Section 14412Section 13212Section 153A12Section 27112Condonation of Delay

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

trust is envisaged in section 12A(1)(b) of the Act. 4) It is submitted that micro finance activity is only a charitable activity designed in such a way that the poor sections of the society are to be benefited and to be uplifted, especially rural women who do not have substantial income. 5) Be that as it may audit

12
Section 44A4
Section 12A(1)(b)4
Charitable Trust2

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

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

trust is envisaged in section 12A(1)(b) of the Act. 4) It is submitted that micro finance activity is only a charitable activity designed in such a way that the poor sections of the society are to be benefited and to be uplifted, especially rural women who do not have substantial income. 5) Be that as it may audit

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

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