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33 results for “charitable trust”+ Section 36clear

Sorted by relevance

Delhi482Karnataka469Mumbai450Chennai207Bangalore174Jaipur129Ahmedabad104Hyderabad104Pune85Chandigarh66Kolkata50Lucknow46Indore44Cochin33Allahabad31Cuttack25Amritsar24Visakhapatnam21Surat21Agra18Calcutta18Nagpur16Patna11Telangana11Rajkot10Raipur9SC8Varanasi7Kerala6Rajasthan4Jodhpur3Guwahati2Punjab & Haryana2Jabalpur1T.S. THAKUR ROHINTON FALI NARIMAN1Andhra Pradesh1Ranchi1

Key Topics

Addition to Income25Section 80P14Section 12A9Section 1479Exemption9Section 1488Section 143(3)6Section 80P(4)6Section 115

KATHIKODE CHARITABLE TRUST,THRISSUR vs. INCOME TAX OFFICER., THRISSUR

In the result, the assessee’s appeals are allowed for statistical purposes, and it’s stay petitions dismissed as infructuous

ITA 947/COCH/2022[2014-15]Status: DisposedITAT Cochin10 May 2024AY 2014-15

Bench: Shri Sanjay Arora & Ms. Kavitha Rajagopal

For Appellant: Shri Jojo, AdvocateFor Respondent: Smt. J.M. Jamuna Devi, Sr. DR
Section 11Section 11(1)(a)Section 12ASection 143(1)Section 143(3)Section 2

section 143(1) of the Income Tax Act, 1961 (the Act), raising demands, including interest, at Rs.28.47 lakhs and Rs.37.75 lakhs for the two consecutive years respectively. The assessee ITA Nos. 947 & 948/Coch/2022 (AY : 2014-15) Kathikode Charitable Trust v. ITO admittedly did not act thereon, stating that it was ‘awaiting’ – whatever that would mean; Sh. Jojo, the learned counsel

Showing 1–20 of 33 · Page 1 of 2

Reopening of Assessment5
Section 80P(2)(a)4
Charitable Trust4

KATHIKODE CHARITABLE TRUST,THRISSUR vs. INCOME TAX OFFICER, THRISSUR

In the result, the assessee’s appeals are allowed for statistical purposes, and it’s stay petitions dismissed as infructuous

ITA 948/COCH/2022[2015-16]Status: DisposedITAT Cochin10 May 2024AY 2015-16

Bench: Shri Sanjay Arora & Ms. Kavitha Rajagopal

For Appellant: Shri Jojo, AdvocateFor Respondent: Smt. J.M. Jamuna Devi, Sr. DR
Section 11Section 11(1)(a)Section 12ASection 143(1)Section 143(3)Section 2

section 143(1) of the Income Tax Act, 1961 (the Act), raising demands, including interest, at Rs.28.47 lakhs and Rs.37.75 lakhs for the two consecutive years respectively. The assessee ITA Nos. 947 & 948/Coch/2022 (AY : 2014-15) Kathikode Charitable Trust v. ITO admittedly did not act thereon, stating that it was ‘awaiting’ – whatever that would mean; Sh. Jojo, the learned counsel

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

section 13 of the I.T. Act by the Trust and the Assessing Officer and CIT(A) were misdirected in considering it’s activity of running an Engineering College as running of a business. 4. Trust claimed utilization and set off of carry forward deficit for earlier years but the CIT(A) erred in not considering such claim, just

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

section 13 of the I.T. Act by the Trust and the Assessing Officer and CIT(A) were misdirected in considering it’s activity of running an Engineering College as running of a business. 4. Trust claimed utilization and set off of carry forward deficit for earlier years but the CIT(A) erred in not considering such claim, just

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

section 13 of the I.T. Act by the Trust and the Assessing Officer and CIT(A) were misdirected in considering it’s activity of running an Engineering College as running of a business. 4. Trust claimed utilization and set off of carry forward deficit for earlier years but the CIT(A) erred in not considering such claim, just

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

section 13 of the I.T. Act by the Trust and the Assessing Officer and CIT(A) were misdirected in considering it’s activity of running an Engineering College as running of a business. 4. Trust claimed utilization and set off of carry forward deficit for earlier years but the CIT(A) erred in not considering such claim, just

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

section 13 of the I.T. Act by the Trust and the Assessing Officer and CIT(A) were misdirected in considering it’s activity of running an Engineering College as running of a business. 4. Trust claimed utilization and set off of carry forward deficit for earlier years but the CIT(A) erred in not considering such claim, just

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

section 13 of the I.T. Act by the Trust and the Assessing Officer and CIT(A) were misdirected in considering it’s activity of running an Engineering College as running of a business. 4. Trust claimed utilization and set off of carry forward deficit for earlier years but the CIT(A) erred in not considering such claim, just

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

section 13 of the I.T. Act by the Trust and the Assessing Officer and CIT(A) were misdirected in considering it’s activity of running an Engineering College as running of a business. 4. Trust claimed utilization and set off of carry forward deficit for earlier years but the CIT(A) erred in not considering such claim, just

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

section 13 of the I.T. Act by the Trust and the Assessing Officer and CIT(A) were misdirected in considering it’s activity of running an Engineering College as running of a business. 4. Trust claimed utilization and set off of carry forward deficit for earlier years but the CIT(A) erred in not considering such claim, just

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

section 13 of the I.T. Act by the Trust and the Assessing Officer and CIT(A) were misdirected in considering it’s activity of running an Engineering College as running of a business. 4. Trust claimed utilization and set off of carry forward deficit for earlier years but the CIT(A) erred in not considering such claim, just

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

section 13 of the I.T. Act by the Trust and the Assessing Officer and CIT(A) were misdirected in considering it’s activity of running an Engineering College as running of a business. 4. Trust claimed utilization and set off of carry forward deficit for earlier years but the CIT(A) erred in not considering such claim, just

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

section 13 of the I.T. Act by the Trust and the Assessing Officer and CIT(A) were misdirected in considering it’s activity of running an Engineering College as running of a business. 4. Trust claimed utilization and set off of carry forward deficit for earlier years but the CIT(A) erred in not considering such claim, just

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

section 13 of the I.T. Act by the Trust and the Assessing Officer and CIT(A) were misdirected in considering it’s activity of running an Engineering College as running of a business. 4. Trust claimed utilization and set off of carry forward deficit for earlier years but the CIT(A) erred in not considering such claim, just

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

section 13 of the I.T. Act by the Trust and the Assessing Officer and CIT(A) were misdirected in considering it’s activity of running an Engineering College as running of a business. 4. Trust claimed utilization and set off of carry forward deficit for earlier years but the CIT(A) erred in not considering such claim, just

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

In the result, the appeals of the assessesin ITA no

ITA 35/COCH/2019[2009-10]Status: DisposedITAT Cochin30 Sept 2019AY 2009-10

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

section 13 of the I.T. Act by the Trust and the Assessing Officer and CIT(A) were misdirected in considering it’s activity of running an Engineering College as running of a business. 4. Trust claimed utilization and set off of carry forward deficit for earlier years but the CIT(A) erred in not considering such claim, just

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

section 13 of the I.T. Act by the Trust and the Assessing Officer and CIT(A) were misdirected in considering it’s activity of running an Engineering College as running of a business. 4. Trust claimed utilization and set off of carry forward deficit for earlier years but the CIT(A) erred in not considering such claim, just

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

section 13 of the I.T. Act by the Trust and the Assessing Officer and CIT(A) were misdirected in considering it’s activity of running an Engineering College as running of a business. 4. Trust claimed utilization and set off of carry forward deficit for earlier years but the CIT(A) erred in not considering such claim, just

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

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

ITA 54/COCH/2019[2009-10]Status: DisposedITAT Cochin30 Sept 2019AY 2009-10

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

section 13 of the I.T. Act by the Trust and the Assessing Officer and CIT(A) were misdirected in considering it’s activity of running an Engineering College as running of a business. 4. Trust claimed utilization and set off of carry forward deficit for earlier years but the CIT(A) erred in not considering such claim, just

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

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

ITA 55/COCH/2019[2009-10]Status: DisposedITAT Cochin30 Sept 2019AY 2009-10

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

section 13 of the I.T. Act by the Trust and the Assessing Officer and CIT(A) were misdirected in considering it’s activity of running an Engineering College as running of a business. 4. Trust claimed utilization and set off of carry forward deficit for earlier years but the CIT(A) erred in not considering such claim, just