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47 results for “charitable trust”+ Section 28clear

Sorted by relevance

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Key Topics

Section 12A51Section 1147Addition to Income39Charitable Trust20Exemption18Section 139(1)14Section 234E12Section 2639Section 13(1)(c)9

M/S.KUNHITHARUVAI MEMORIAL CHARITABLE TRUST,CALICUT vs. THE DCIT, CEN-CIRCLE-2, CALICUT

In the result, the appeals filed by the assessee are disposed of as follows:

ITA 259/COCH/2018[2010-11]Status: DisposedITAT Cochin27 May 2019AY 2010-11

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

Section 10ASection 11Section 11(5)Section 12ASection 13Section 13(1)(c)Section 132Section 139(1)Section 153A

charitable religious trust or institution is expected to file auditor's report along with the return but in cases where for reasons beyond the control of the assessee some delay has occurred in filing the said report, the ITO, for reasons to be recorded, has been authorised to condone the delay in furnishing the auditor's report and accepting

Showing 1–20 of 47 · Page 1 of 3

Section 200A8
Section 143(3)7
Limitation/Time-bar6

M/S.KUNHITHARUVAI MEMORIAL CHARITABLE TRUST,CALICUT vs. THE DCIT, CEN-CIRCLE-2, CALICUT

In the result, the appeals filed by the assessee are disposed of as follows:

ITA 260/COCH/2018[2011-12]Status: DisposedITAT Cochin27 May 2019AY 2011-12

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

Section 10ASection 11Section 11(5)Section 12ASection 13Section 13(1)(c)Section 132Section 139(1)Section 153A

charitable religious trust or institution is expected to file auditor's report along with the return but in cases where for reasons beyond the control of the assessee some delay has occurred in filing the said report, the ITO, for reasons to be recorded, has been authorised to condone the delay in furnishing the auditor's report and accepting

M/S.KUNHITHARUVAI MEMORIAL CHARITABLE TRUST,CALICUT vs. THE DCIT, CEN-CIRCLE-2, CALICUT

In the result, the appeals filed by the assessee are disposed of as follows:

ITA 261/COCH/2018[2012-13]Status: DisposedITAT Cochin27 May 2019AY 2012-13

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

Section 10ASection 11Section 11(5)Section 12ASection 13Section 13(1)(c)Section 132Section 139(1)Section 153A

charitable religious trust or institution is expected to file auditor's report along with the return but in cases where for reasons beyond the control of the assessee some delay has occurred in filing the said report, the ITO, for reasons to be recorded, has been authorised to condone the delay in furnishing the auditor's report and accepting

M/S.KUNHITHARUVAI MEMORIAL CHARITABLE TRUST,CALICUT vs. THE DCIT, CEN-CIRCLE-2, CALICUT

In the result, the appeals filed by the assessee are disposed of as follows:

ITA 257/COCH/2018[2008-09]Status: DisposedITAT Cochin27 May 2019AY 2008-09

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

Section 10ASection 11Section 11(5)Section 12ASection 13Section 13(1)(c)Section 132Section 139(1)Section 153A

charitable religious trust or institution is expected to file auditor's report along with the return but in cases where for reasons beyond the control of the assessee some delay has occurred in filing the said report, the ITO, for reasons to be recorded, has been authorised to condone the delay in furnishing the auditor's report and accepting

M/S.KUNHITHARUVAI MEMORIAL CHARITABLE TRUST,CALICUT vs. THE DCIT, CEN-CIRCLE-2, CALICUT

In the result, the appeals filed by the assessee are disposed of as follows:

ITA 255/COCH/2018[2006-07]Status: DisposedITAT Cochin27 May 2019AY 2006-07

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

Section 10ASection 11Section 11(5)Section 12ASection 13Section 13(1)(c)Section 132Section 139(1)Section 153A

charitable religious trust or institution is expected to file auditor's report along with the return but in cases where for reasons beyond the control of the assessee some delay has occurred in filing the said report, the ITO, for reasons to be recorded, has been authorised to condone the delay in furnishing the auditor's report and accepting

M/S.KUNHITHARUVAI MEMORIAL CHARITABLE TRUST,CALICUT vs. THE DCIT, CEN-CIRCLE-2, CALICUT

In the result, the appeals filed by the assessee are disposed of as follows:

ITA 256/COCH/2018[2007-08]Status: DisposedITAT Cochin27 May 2019AY 2007-08

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

Section 10ASection 11Section 11(5)Section 12ASection 13Section 13(1)(c)Section 132Section 139(1)Section 153A

charitable religious trust or institution is expected to file auditor's report along with the return but in cases where for reasons beyond the control of the assessee some delay has occurred in filing the said report, the ITO, for reasons to be recorded, has been authorised to condone the delay in furnishing the auditor's report and accepting

M/S.KUNHITHARUVAI MEMORIAL CHARITABLE TRUST,CALICUT vs. THE DCIT, CEN-CIRCLE-2, CALICUT

In the result, the appeals filed by the assessee are disposed of as follows:

ITA 258/COCH/2018[2009-10]Status: DisposedITAT Cochin27 May 2019AY 2009-10

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

Section 10ASection 11Section 11(5)Section 12ASection 13Section 13(1)(c)Section 132Section 139(1)Section 153A

charitable religious trust or institution is expected to file auditor's report along with the return but in cases where for reasons beyond the control of the assessee some delay has occurred in filing the said report, the ITO, for reasons to be recorded, has been authorised to condone the delay in furnishing the auditor's report and accepting

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

In the result, appeal of the assessee is dismissed

ITA 590/COCH/2019[2012-13]Status: DisposedITAT Cochin08 Jan 2020AY 2012-13

Bench: S/Shri Chandra Poojari, Am & George George K., Jm Assessment Year: 2012-13

Section 11Section 12ASection 13(1)(bb)Section 2(15)

28,637/-. This activity of kuri business cannot be considered as incidental to earning profits of the assessee. None of the primary objects of the assessee-Trust 11 I.T.A. No. 590/Coch/2019 have nexus with the business activity of the assessee. Therefore, the assessee- Trust cannot claim exemption u/s. 11 of the I.T. Act as the activity of kuri business

ARVIND CHARITABLE TRUST,TRIVANDRUM vs. ITO, WARD-1(1), TRIVANDRUM

In the result, the appeal filed by the assessee is allowed

ITA 301/COCH/2024[AY 2015-2016]Status: DisposedITAT Cochin14 Mar 2025

Bench: Shri Inturi Rama Rao & Shri Soundararajan K

For Appellant: Sri.Arun Raj S, AdvocateFor Respondent: Smt.Leena Lal, Sr.AR
Section 12ASection 143Section 143(1)Section 154

28-6-2019 under section 154 of the IT 3 ITA No.301/Coch/2024. Arvind Charitable Trust. Act was issued rectifying the order

SREE ANJANEYA MEDICAL TRUST,KOZHIKODE vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 2 (1), KOZHIKODE

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

ITA 205/COCH/2024[2007-08]Status: DisposedITAT Cochin03 Oct 2024AY 2007-08

Bench: Shri Waseem Ahmed & Shri Soundararajan K.Sree Anjaneya Medical Trust Acit, Circle - 2 17/501X-1, Kanchas Building Aayakar Bhavan Opp. Indoor Stadium Mananachira Vs. Rajaji Road, New Bus Stand Kozhikode 673001 Kozhikode 673004 [Pan: Aahts3844B] (Appellant) (Respondent)

For Appellant: Shri Surendranath Rao, CAFor Respondent: Smt. Girly Albert, Sr. D.R
Section 11Section 12Section 12ASection 12A(2)Section 147Section 2

charitable trust, running medical college. The assessee in the year under consideration shown receipt of Rs. 50 Lakh toward corpus fund received from trustee which was claimed as exempted under section 11 of the Act. 2 Sree Anjaneya Medical Trust 4. However, the AO in the proceeding under section 147 of the Act found that the registration of assessee under

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

charitable trust which is charged under the head other source. 15.1 As discussed in ITA No. 208 & 211/Coch/2019 in para 11.4 to 11.8, this appeal is disposed off accordingly. Thus, the appeal of the assessee in ITA No.207/Coch/2019 is allowed. ITA Nos.304 t0 310/Coch/2019 : Carmel Educational Trust: AY 2004-05 to 2010-11[Assessees’ appeals] 16. These appeals filed

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

charitable trust which is charged under the head other source. 15.1 As discussed in ITA No. 208 & 211/Coch/2019 in para 11.4 to 11.8, this appeal is disposed off accordingly. Thus, the appeal of the assessee in ITA No.207/Coch/2019 is allowed. ITA Nos.304 t0 310/Coch/2019 : Carmel Educational Trust: AY 2004-05 to 2010-11[Assessees’ appeals] 16. These appeals filed

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

charitable trust which is charged under the head other source. 15.1 As discussed in ITA No. 208 & 211/Coch/2019 in para 11.4 to 11.8, this appeal is disposed off accordingly. Thus, the appeal of the assessee in ITA No.207/Coch/2019 is allowed. ITA Nos.304 t0 310/Coch/2019 : Carmel Educational Trust: AY 2004-05 to 2010-11[Assessees’ appeals] 16. These appeals filed

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

charitable trust which is charged under the head other source. 15.1 As discussed in ITA No. 208 & 211/Coch/2019 in para 11.4 to 11.8, this appeal is disposed off accordingly. Thus, the appeal of the assessee in ITA No.207/Coch/2019 is allowed. ITA Nos.304 t0 310/Coch/2019 : Carmel Educational Trust: AY 2004-05 to 2010-11[Assessees’ appeals] 16. These appeals filed

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

charitable trust which is charged under the head other source. 15.1 As discussed in ITA No. 208 & 211/Coch/2019 in para 11.4 to 11.8, this appeal is disposed off accordingly. Thus, the appeal of the assessee in ITA No.207/Coch/2019 is allowed. ITA Nos.304 t0 310/Coch/2019 : Carmel Educational Trust: AY 2004-05 to 2010-11[Assessees’ appeals] 16. These appeals filed

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

charitable trust which is charged under the head other source. 15.1 As discussed in ITA No. 208 & 211/Coch/2019 in para 11.4 to 11.8, this appeal is disposed off accordingly. Thus, the appeal of the assessee in ITA No.207/Coch/2019 is allowed. ITA Nos.304 t0 310/Coch/2019 : Carmel Educational Trust: AY 2004-05 to 2010-11[Assessees’ appeals] 16. These appeals filed

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

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

ITA 310/COCH/2019[2010-11]Status: DisposedITAT Cochin30 Sept 2019AY 2010-11

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

charitable trust which is charged under the head other source. 15.1 As discussed in ITA No. 208 & 211/Coch/2019 in para 11.4 to 11.8, this appeal is disposed off accordingly. Thus, the appeal of the assessee in ITA No.207/Coch/2019 is allowed. ITA Nos.304 t0 310/Coch/2019 : Carmel Educational Trust: AY 2004-05 to 2010-11[Assessees’ appeals] 16. These appeals filed

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

charitable trust which is charged under the head other source. 15.1 As discussed in ITA No. 208 & 211/Coch/2019 in para 11.4 to 11.8, this appeal is disposed off accordingly. Thus, the appeal of the assessee in ITA No.207/Coch/2019 is allowed. ITA Nos.304 t0 310/Coch/2019 : Carmel Educational Trust: AY 2004-05 to 2010-11[Assessees’ appeals] 16. These appeals filed

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

charitable trust which is charged under the head other source. 15.1 As discussed in ITA No. 208 & 211/Coch/2019 in para 11.4 to 11.8, this appeal is disposed off accordingly. Thus, the appeal of the assessee in ITA No.207/Coch/2019 is allowed. ITA Nos.304 t0 310/Coch/2019 : Carmel Educational Trust: AY 2004-05 to 2010-11[Assessees’ appeals] 16. These appeals filed

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

charitable trust which is charged under the head other source. 15.1 As discussed in ITA No. 208 & 211/Coch/2019 in para 11.4 to 11.8, this appeal is disposed off accordingly. Thus, the appeal of the assessee in ITA No.207/Coch/2019 is allowed. ITA Nos.304 t0 310/Coch/2019 : Carmel Educational Trust: AY 2004-05 to 2010-11[Assessees’ appeals] 16. These appeals filed