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.

32 results for “charitable trust”+ Section 40clear

Sorted by relevance

Delhi530Karnataka461Mumbai394Chennai207Bangalore170Jaipur122Ahmedabad113Pune94Kolkata90Hyderabad82Chandigarh77Lucknow47Amritsar37Cochin32Allahabad28Indore23Cuttack23Surat20Visakhapatnam18Calcutta17Rajkot13Agra11Nagpur11Kerala8Telangana8SC8Raipur7Varanasi7Jabalpur6Jodhpur5Guwahati3Rajasthan3Dehradun2Orissa2Patna2Andhra Pradesh1Ranchi1T.S. THAKUR ROHINTON FALI NARIMAN1Panaji1Punjab & Haryana1

Key Topics

Addition to Income24Section 143(3)14Section 6810Section 12A9Section 1325Section 153A5Section 153C5Exemption5Section 143(1)4

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

Showing 1–20 of 32 · Page 1 of 2

Section 253
Unexplained Cash Credit2
Reassessment2

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

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 55 of the Act. 11.3 The contention of the Ld. DR is that a person appointed as a trustee in a public charitable trust shall not acquire any legal or actionable right over the property owned by the trust which is solely held for attainment of the objective, charitable purpose. The Ld. DR submitted that the trusteeship

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

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

ITA 307/COCH/2019[2007-08]Status: DisposedITAT Cochin30 Sept 2019AY 2007-08

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

section 55 of the Act. 11.3 The contention of the Ld. DR is that a person appointed as a trustee in a public charitable trust shall not acquire any legal or actionable right over the property owned by the trust which is solely held for attainment of the objective, charitable purpose. The Ld. DR submitted that the trusteeship

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 55 of the Act. 11.3 The contention of the Ld. DR is that a person appointed as a trustee in a public charitable trust shall not acquire any legal or actionable right over the property owned by the trust which is solely held for attainment of the objective, charitable purpose. The Ld. DR submitted that the trusteeship

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 55 of the Act. 11.3 The contention of the Ld. DR is that a person appointed as a trustee in a public charitable trust shall not acquire any legal or actionable right over the property owned by the trust which is solely held for attainment of the objective, charitable purpose. The Ld. DR submitted that the trusteeship

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 55 of the Act. 11.3 The contention of the Ld. DR is that a person appointed as a trustee in a public charitable trust shall not acquire any legal or actionable right over the property owned by the trust which is solely held for attainment of the objective, charitable purpose. The Ld. DR submitted that the trusteeship

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

In the result, the appeals of the assessesin ITA no

ITA 32/COCH/2019[2004-05]Status: DisposedITAT Cochin30 Sept 2019AY 2004-05

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

section 55 of the Act. 11.3 The contention of the Ld. DR is that a person appointed as a trustee in a public charitable trust shall not acquire any legal or actionable right over the property owned by the trust which is solely held for attainment of the objective, charitable purpose. The Ld. DR submitted that the trusteeship

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 55 of the Act. 11.3 The contention of the Ld. DR is that a person appointed as a trustee in a public charitable trust shall not acquire any legal or actionable right over the property owned by the trust which is solely held for attainment of the objective, charitable purpose. The Ld. DR submitted that the trusteeship

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 55 of the Act. 11.3 The contention of the Ld. DR is that a person appointed as a trustee in a public charitable trust shall not acquire any legal or actionable right over the property owned by the trust which is solely held for attainment of the objective, charitable purpose. The Ld. DR submitted that the trusteeship

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 55 of the Act. 11.3 The contention of the Ld. DR is that a person appointed as a trustee in a public charitable trust shall not acquire any legal or actionable right over the property owned by the trust which is solely held for attainment of the objective, charitable purpose. The Ld. DR submitted that the trusteeship

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 55 of the Act. 11.3 The contention of the Ld. DR is that a person appointed as a trustee in a public charitable trust shall not acquire any legal or actionable right over the property owned by the trust which is solely held for attainment of the objective, charitable purpose. The Ld. DR submitted that the trusteeship

SRI.JOSE THOMAS,ADOOR P.O., PATHANAMTHITTA vs. THE ACIT,CEN-CIRCLE, KOTTAYAM

In the result, the appeals of the assessesin ITA no

ITA 213/COCH/2019[2011-12]Status: DisposedITAT Cochin30 Sept 2019AY 2011-12

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

section 55 of the Act. 11.3 The contention of the Ld. DR is that a person appointed as a trustee in a public charitable trust shall not acquire any legal or actionable right over the property owned by the trust which is solely held for attainment of the objective, charitable purpose. The Ld. DR submitted that the trusteeship

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 55 of the Act. 11.3 The contention of the Ld. DR is that a person appointed as a trustee in a public charitable trust shall not acquire any legal or actionable right over the property owned by the trust which is solely held for attainment of the objective, charitable purpose. The Ld. DR submitted that the trusteeship

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 55 of the Act. 11.3 The contention of the Ld. DR is that a person appointed as a trustee in a public charitable trust shall not acquire any legal or actionable right over the property owned by the trust which is solely held for attainment of the objective, charitable purpose. The Ld. DR submitted that the trusteeship

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 55 of the Act. 11.3 The contention of the Ld. DR is that a person appointed as a trustee in a public charitable trust shall not acquire any legal or actionable right over the property owned by the trust which is solely held for attainment of the objective, charitable purpose. The Ld. DR submitted that the trusteeship

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 55 of the Act. 11.3 The contention of the Ld. DR is that a person appointed as a trustee in a public charitable trust shall not acquire any legal or actionable right over the property owned by the trust which is solely held for attainment of the objective, charitable purpose. The Ld. DR submitted that the trusteeship

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 55 of the Act. 11.3 The contention of the Ld. DR is that a person appointed as a trustee in a public charitable trust shall not acquire any legal or actionable right over the property owned by the trust which is solely held for attainment of the objective, charitable purpose. The Ld. DR submitted that the trusteeship

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 55 of the Act. 11.3 The contention of the Ld. DR is that a person appointed as a trustee in a public charitable trust shall not acquire any legal or actionable right over the property owned by the trust which is solely held for attainment of the objective, charitable purpose. The Ld. DR submitted that the trusteeship

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 55 of the Act. 11.3 The contention of the Ld. DR is that a person appointed as a trustee in a public charitable trust shall not acquire any legal or actionable right over the property owned by the trust which is solely held for attainment of the objective, charitable purpose. The Ld. DR submitted that the trusteeship