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.

46 results for “charitable trust”+ Section 80clear

Sorted by relevance

Karnataka474Delhi433Mumbai348Bangalore176Chennai149Ahmedabad108Jaipur93Hyderabad83Chandigarh79Kolkata57Pune47Cochin46Lucknow30Indore25Rajkot19Calcutta17Cuttack16Visakhapatnam15Amritsar15Agra15Telangana10Nagpur8Jodhpur7Raipur7Varanasi7Surat7SC4Allahabad4Rajasthan3Patna3Ranchi3Punjab & Haryana2Panaji2Jabalpur1T.S. THAKUR ROHINTON FALI NARIMAN1Andhra Pradesh1Guwahati1

Key Topics

Section 12A58Addition to Income38Section 1137Exemption23Section 139(1)18Charitable Trust18Section 80G15Section 143(3)12Section 13211

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

80 taxmann.com 138 (Karnataka) wherein it was held that a registration granted under section 12A can be cancelled only under two circumstances, i.e., (i) if activities of such trust or institution are not genuine, and (ii) activities of trust or institution are not being carried out in accordance with object of trust or institution; fact that receipts from commercial activities

Showing 1–20 of 46 · Page 1 of 3

Section 1311
Section 80G(5)9
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

80 taxmann.com 138 (Karnataka) wherein it was held that a registration granted under section 12A can be cancelled only under two circumstances, i.e., (i) if activities of such trust or institution are not genuine, and (ii) activities of trust or institution are not being carried out in accordance with object of trust or institution; fact that receipts from commercial activities

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

80 taxmann.com 138 (Karnataka) wherein it was held that a registration granted under section 12A can be cancelled only under two circumstances, i.e., (i) if activities of such trust or institution are not genuine, and (ii) activities of trust or institution are not being carried out in accordance with object of trust or institution; fact that receipts from commercial activities

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

80 taxmann.com 138 (Karnataka) wherein it was held that a registration granted under section 12A can be cancelled only under two circumstances, i.e., (i) if activities of such trust or institution are not genuine, and (ii) activities of trust or institution are not being carried out in accordance with object of trust or institution; fact that receipts from commercial activities

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.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 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 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 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

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

THE ADIT ( EXEMPTION), KOCHI vs. M/S.INDIAN MEDICAL ASSOCIATION COCHIN BRANCH, COCHIN

In the result, both the appeals of the Revenue are dismissed

ITA 327/COCH/2019[2010-11]Status: DisposedITAT Cochin27 Nov 2019AY 2010-11

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

Section 11Section 12ASection 143(3)Section 2(15)

Trust cited supra. 6. We have heard the rival submissions and perused the material on record. The assessee institution is registered u/s. 12AA of the Income Tax Act, 1961 vide application dated 18/09/2007 and this registration was granted w.e.f. 31/05/2007 vide order of the CIT dated 17/03/2008. The dominant objects of the assessee institution are as follows: i) To promote

THE DIT ( EXEMPTION), KOCHI vs. M/S.INDIAN MEDICAL ASSOCIATION COCHIN BRANCH, COCHIN

In the result, both the appeals of the Revenue are dismissed

ITA 507/COCH/2019[2010-11]Status: DisposedITAT Cochin27 Nov 2019AY 2010-11

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

Section 11Section 12ASection 143(3)Section 2(15)

Trust cited supra. 6. We have heard the rival submissions and perused the material on record. The assessee institution is registered u/s. 12AA of the Income Tax Act, 1961 vide application dated 18/09/2007 and this registration was granted w.e.f. 31/05/2007 vide order of the CIT dated 17/03/2008. The dominant objects of the assessee institution are as follows: i) To promote

GAJANANA CHARITABLE TRUST,KANHANGAD vs. CIT(EXEMPTION), KOCHI

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

ITA 354/COCH/2024[2024-2025]Status: DisposedITAT Cochin27 Sept 2024AY 2024-2025

Bench: Shri Waseem Ahmed & Shri Soundararajan K.Gajanana Charitable Trust Cit (Exemption) 2Nd/686, Gajanana Aayakar Bhaval Opp. Head Post Office Vs. Old Rly Station Road Hosdurg, Kanhangad 671315 Ernakulam 682018 [Pan: Aabtg6555F] (Appellant) (Respondent)

For Appellant: Shri K. Suresh Kumar Varma, CAFor Respondent: Shri Sanjit Kumar Das, CIT-DR
Section 80Section 80GSection 80G(5)Section 80G(5)(iv)

Charitable Trust 7. We have heard the rival contentions of both the parties and perused the material available on record. At the outset, we note that identical issue involved in the present case has been answered by the ITAT Surat Bench in the case of Vananchal Kelavani Trust (supra) in favour of the assessee. The relevant extract is reproduced

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

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

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

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

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

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