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9 results for “charitable trust”+ Section 69clear

Sorted by relevance

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Key Topics

Section 12A19Section 1111Section 2638Charitable Trust8Exemption8Section 69C5Addition to Income5Section 143(3)4Section 115B4

LAST HOUR MINISTRY,THIRUVALLA vs. ACIT(EXEMPTION), KOCHI

In the result, all the appeals filed by the assessees stand allowed

ITA 12/COCH/2021[2020-21]Status: DisposedITAT Cochin04 Aug 2025AY 2020-21

Bench: Shri Inturi Rama Rao, Am & Shri Sonjoy Sarma, Jm

For Appellant: Shri B. Ramakrishnan, &For Respondent: Smt. Veni Raj, CIT-DR
Section 11Section 12ASection 13Section 132

69, 74 (Cal.) (iii) Expenses out of corpus fund have been claimed towards application (iv) Amounts set apart for specific purposes are found to have been indiscriminately and improperly used. (v) Expenditures incurred have been determined to be not towards the objects of the trust. (vi) Inflation of expenses; and, (vii) Claims of advances as expenses and application

Section 1324
Section 134
Search & Seizure4

LOVE INDIA MINISTRIES,THIRUVALLA vs. THE DCIT(EXEMPTION), KOCHI

In the result, all the appeals filed by the assessees stand allowed

ITA 13/COCH/2021[2020-21]Status: DisposedITAT Cochin04 Aug 2025AY 2020-21

Bench: Shri Inturi Rama Rao, Am & Shri Sonjoy Sarma, Jm

For Appellant: Shri B. Ramakrishnan, &For Respondent: Smt. Veni Raj, CIT-DR
Section 11Section 12ASection 13Section 132

69, 74 (Cal.) (iii) Expenses out of corpus fund have been claimed towards application (iv) Amounts set apart for specific purposes are found to have been indiscriminately and improperly used. (v) Expenditures incurred have been determined to be not towards the objects of the trust. (vi) Inflation of expenses; and, (vii) Claims of advances as expenses and application

AYANA CHARITABLE TRUST,THIRUVALLA vs. DCIT(EXEMPTION), TRIVANDRUM

In the result, all the appeals filed by the assessees stand allowed

ITA 14/COCH/2021[2020-21]Status: DisposedITAT Cochin04 Aug 2025AY 2020-21

Bench: Shri Inturi Rama Rao, Am & Shri Sonjoy Sarma, Jm

For Appellant: Shri B. Ramakrishnan, &For Respondent: Smt. Veni Raj, CIT-DR
Section 11Section 12ASection 13Section 132

69, 74 (Cal.) (iii) Expenses out of corpus fund have been claimed towards application (iv) Amounts set apart for specific purposes are found to have been indiscriminately and improperly used. (v) Expenditures incurred have been determined to be not towards the objects of the trust. (vi) Inflation of expenses; and, (vii) Claims of advances as expenses and application

M/S.BELIEVERS EASTERN CHURCH,THIRUVALLA vs. THE CIT (EXEMPTION), KOCHI

In the result, all the appeals filed by the assessees stand allowed

ITA 15/COCH/2021[2020-21]Status: DisposedITAT Cochin04 Aug 2025AY 2020-21

Bench: Shri Inturi Rama Rao, Am & Shri Sonjoy Sarma, Jm

For Appellant: Shri B. Ramakrishnan, &For Respondent: Smt. Veni Raj, CIT-DR
Section 11Section 12ASection 13Section 132

69, 74 (Cal.) (iii) Expenses out of corpus fund have been claimed towards application (iv) Amounts set apart for specific purposes are found to have been indiscriminately and improperly used. (v) Expenditures incurred have been determined to be not towards the objects of the trust. (vi) Inflation of expenses; and, (vii) Claims of advances as expenses and application

M/S.SNEHA TRUST FOR CHARITY EDUATION,PALALLAD vs. THE ACIT, PALAKKAD

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 731/COCH/2019[2008-09]Status: DisposedITAT Cochin11 Feb 2020AY 2008-09

Bench: Shri Chandra Poojari

For Appellant: Sri.T.M.SreedharanFor Respondent: Sri.Mrithunjaya Sharma, Sr.DR
Section 68

69 (Ker.) : CIT Vs. St. Mary's Malankara Seminary is also relevant. It was held there in that the term "Education" would enjoy wide connotation covering all kinds of coaching and training carried on in a systematic manner leading to personality development of an individual. It was held that religious teaching in the seminary is an education and seminary

GEEVARGHESE YOHANNAN CHARITABLE TRUST,TRIVANDRUM vs. CIT EXEMPTIONS , KOCHI

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

ITA 295/COCH/2023[2018-19]Status: DisposedITAT Cochin30 Sept 2024AY 2018-19

Bench: Shri Waseem Ahmed, Accountantmemberand Shri Soundararajan K., Judicialmember Geevarghese Yohannan Charitable Cit(Exemption) 2Nd Floor, San Juan Towers Trust 12-H Capitol Centre, Statue Vs. Old Rly. Station Road Thiruvananthapuram 605001 Kochi 682018 [Pan: Aabtg3042K] (Appellant) (Respondent)

For Appellant: Shri Surendranath Rao, CAFor Respondent: Shri Sanjit Kumar Das, CIT-DR
Section 115BSection 143(3)Section 263Section 69C

Charitable Trust of the Acthas made addition to the tune of Rs. 8,95,62,201/-, representing the capital expenditure shown as application of income,to the total income of the assessee treating the same as bogus in nature. According to the CIT (Exemptions) such addition should have been brought to tax at the special rate as provided

INFOPARKS KERALA,TRIVANDRUM vs. THE JT DIRECTOR OF IT (OSD) EXEM), COCHIN

In the result, the assessee’s appeals are partly allowed

ITA 75/COCH/2015[2009-10]Status: DisposedITAT Cochin11 Aug 2023AY 2009-10

Bench: Shri Sanjay Arora, Am & Shri Aby T. Varkey, Jm

For Appellant: Sri. Rajakannan, AdvocateFor Respondent: Smt. J.M. Jamuna Devi, Sr.AR
Section 11Section 11(1)Section 12ASection 143(3)Section 2(15)

trusts authorities, etc. may be involved in promoting public objects and also in the course of their pursuing their objects, involved or engaged in activities in the nature of trade, commerce or business. (iv) The determinative tests to consider when determining whether such statutory bodies, boards, authorities, corporations, autonomous or self-governing government sponsored bodies, are GPU category charities

INFOPARKS KERALA,COCHIN vs. THE ACIT, COCHIN

In the result, the assessee’s appeals are partly allowed

ITA 77/COCH/2015[2011-12]Status: DisposedITAT Cochin11 Aug 2023AY 2011-12

Bench: Shri Sanjay Arora, Am & Shri Aby T. Varkey, Jm

For Appellant: Sri. Rajakannan, AdvocateFor Respondent: Smt. J.M. Jamuna Devi, Sr.AR
Section 11Section 11(1)Section 12ASection 143(3)Section 2(15)

trusts authorities, etc. may be involved in promoting public objects and also in the course of their pursuing their objects, involved or engaged in activities in the nature of trade, commerce or business. (iv) The determinative tests to consider when determining whether such statutory bodies, boards, authorities, corporations, autonomous or self-governing government sponsored bodies, are GPU category charities

INFOPARKS KERALA,TRIVANDRUM vs. THE JT DIRECTOR OF IT (OSD) EXEM), COCHIN

In the result, the assessee’s appeals are partly allowed

ITA 76/COCH/2015[2010-11]Status: DisposedITAT Cochin11 Aug 2023AY 2010-11

Bench: Shri Sanjay Arora, Am & Shri Aby T. Varkey, Jm

For Appellant: Sri. Rajakannan, AdvocateFor Respondent: Smt. J.M. Jamuna Devi, Sr.AR
Section 11Section 11(1)Section 12ASection 143(3)Section 2(15)

trusts authorities, etc. may be involved in promoting public objects and also in the course of their pursuing their objects, involved or engaged in activities in the nature of trade, commerce or business. (iv) The determinative tests to consider when determining whether such statutory bodies, boards, authorities, corporations, autonomous or self-governing government sponsored bodies, are GPU category charities