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30 results for “charitable trust”+ Section 54clear

Sorted by relevance

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Key Topics

Addition to Income25Section 12A15Section 119Charitable Trust8Exemption8Section 80G(5)(vi)5Section 12A(1)(ac)4Section 13(1)(b)4Section 80G

KIZHAKKE KOVILAKOM TRUST,MALAPPURAM vs. THE CIT (EXEMPTION), KOCHI

In the result, the appeal of the assessee is allowed

ITA 474/COCH/2023[2023-24]Status: DisposedITAT Cochin02 Dec 2024AY 2023-24

Bench: Shri Waseem Ahmed & Shri Soundararajan K.Assessment Year : 2023-24

For Appellant: Shri Suresh Kumar Varma, CAFor Respondent: Shri Sanjit Kumar Das, CIT-DR
Section 12ASection 80G(5)(vi)

charitable trust subject to the provisions of section 13. The Activities of the trust under such objects would, therefore, be entitled to exemption accordingly. In re : trustees of the tribune [1939] 7 ITR 415 (PC) and In re : SOUTH PLACE ETHICAL SOCIETY; BARRALET V. ATTORNEY GENERAL [1980] 3 All ER 918; [1980] 1 WLR 1565; 54

SREE DHARMA SASTHA HARIHARA SEVA CHARITABLE TEMPLE TRUST,ERUMELY vs. CIT (EXEMPTION), KOCHI

In the result, the appeal of the assessee is allowed

Showing 1–20 of 30 · Page 1 of 2

4
Section 80G(5)3
Section 143(3)3
Limitation/Time-bar2
ITA 61/COCH/2024[2023-24 to 2027-28]Status: DisposedITAT Cochin09 Dec 2024

Bench: Shri Inturi Rama Rao, Am & Shri Soundrarajan K., Jm

For Appellant: ------- None -------For Respondent: Shri Sanjit Kumar Das, CIT-DR
Section 11Section 12ASection 12A(1)(ac)Section 13Section 13(1)(b)

charitable trust subject to the provisions of section 13. The Activities of the trust under such objects would, therefore, be entitled to exemption accordingly. In re : trustees of the tribune [1939] 7 ITR 415 (PC) and In re : South Place Ethical Society; Barralet v. Attorney General [1980] 3 All ER 918; [1980] 1 WLR 1565; 54

SREE DHARMA SASTHA HARIHARA SEVA CHARITABLE TEMPLE TRUST,ERUMELY vs. CIT (EXEMPTION), KOCHI

In the result, the appeal of the assessee is allowed

ITA 62/COCH/2024[Not Applicable]Status: DisposedITAT Cochin09 Dec 2024

Bench: Shri Inturi Rama Rao, Am & Shri Soundrarajan K., Jm

For Appellant: ------- None -------For Respondent: Shri Sanjit Kumar Das, CIT-DR
Section 11Section 12ASection 12A(1)(ac)Section 13Section 13(1)(b)

charitable trust subject to the provisions of section 13. The Activities of the trust under such objects would, therefore, be entitled to exemption accordingly. In re : trustees of the tribune [1939] 7 ITR 415 (PC) and In re : South Place Ethical Society; Barralet v. Attorney General [1980] 3 All ER 918; [1980] 1 WLR 1565; 54

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

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

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 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

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

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,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

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

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

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 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 28/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

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

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. 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

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

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

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