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.

21 results for “charitable trust”+ Section 80G(5)clear

Sorted by relevance

Mumbai514Delhi402Ahmedabad371Pune310Chennai266Kolkata211Jaipur210Bangalore200Surat127Hyderabad82Rajkot70Chandigarh64Lucknow53Indore52Amritsar49Nagpur41Visakhapatnam35Cuttack30Cochin21Agra15Jodhpur15Raipur15Jabalpur12Karnataka11Ranchi10Panaji9Allahabad8Patna7Calcutta5Dehradun5Telangana4SC2Rajasthan2Punjab & Haryana2Varanasi2Guwahati1

Key Topics

Section 80G70Section 12A37Section 80G(5)27Exemption21Charitable Trust15Section 12A(1)(ac)11Section 119Section 11(5)6Section 80G(5)(vi)5Section 13(1)(b)

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 within the meaning of section 2 of sub section 15. Some of the objects fall within the “advancement of any other object of general public utility”. Proviso to section 2 sub section 15 restricts the meaning “advancement of any other objects of general public utility”. But CIT(A) has not stated that proviso to section 2 sub section

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 21 · Page 1 of 2

4
Limitation/Time-bar4
Natural Justice3
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)

section 12A of the Act as charitable religious trust. The grounds of appeal raised by the assessee are allowed. 15. In the result, the appeal of the assessee is allowed.” 3. In view of the above decision the orders passed by the Commissioner of Income Tax (Exemption) cannot be sustained in the eyes of law. Therefore, the matter is remanded

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)

section 12A of the Act as charitable religious trust. The grounds of appeal raised by the assessee are allowed. 15. In the result, the appeal of the assessee is allowed.” 3. In view of the above decision the orders passed by the Commissioner of Income Tax (Exemption) cannot be sustained in the eyes of law. Therefore, the matter is remanded

SANATANA DHARMA VIDYASALA,ALAPPUZHA vs. THE COMMISSIONER OF INCOME TAX (EXEMPTION), KOCHI, KOCHI

In the result, appeal of the assessee is allowed for statistical purpose

ITA 279/COCH/2024[2024-25]Status: DisposedITAT Cochin25 Sept 2024AY 2024-25

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

For Respondent: Shri Dr. S. Pandian, CIT-DR
Section 12A(1)(ac)Section 80GSection 80G(5)

Section 80G(5) of the Act. This will be the harmonious interpretation. 11. If we agree with the interpretation of the ld.CIT(E), then say a trust which was formed in the year 2000, performed charitable

SANATANA DHARMA EDUCATIONAL AND CULTURAL SOCIETY,ALAPPUZHA vs. THE COMMISSIONER OF INCOME TAX (EXEMPTION), KOCHI, KOCHI

In the result, appeal of the assessee is allowed for statistical purpose

ITA 278/COCH/2024[2024-25]Status: DisposedITAT Cochin25 Sept 2024AY 2024-25

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

For Respondent: Shri Dr. S. Pandian, CIT-DR
Section 12A(1)(ac)Section 80GSection 80G(5)

Section 80G(5) of the Act. This will be the harmonious interpretation. 11. If we agree with the interpretation of the ld.CIT(E), then say a trust which was formed in the year 2000, performed charitable

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 under clause (iii) to sub-section (5) of section 80G of the Act dated 24.09.2023. Admittedly, the trust

SRI BHUVANENDRA EDUCATION TRUST,KANHANGAD vs. CIT(EXEMPTION), KOCHI

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

ITA 352/COCH/2024[2024-2025]Status: DisposedITAT Cochin27 Sept 2024AY 2024-2025

Bench: Shri Waseem Ahmed & Shri Soundararajan K.Sri Bhuvanendra Education Trust Cit (Exemption) 2Nd/686, Gajanana Aayakar Bhaval Opp. Head Post Office Vs. Old Rly Station Road Hosdurg, Kanhangad 671315 Ernakulam 682018 [Pan: Aakts8046E] (Appellant) (Respondent)

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

80G(5) of the Act stating that "whichever is earlier" is applicable only to the newly constructed trust. The findings of the Co-ordinate Bench in the case of Bhamashah Sundarlal Daga Charitable Trust (supra) is reproduced below: "10.1 In this background, we need to read the sub-clause (iii) of the Proviso to Section

NARAYANASHRAMA TAPOVANAM,THRISSUR vs. CIT EXMPTION, KOCHI

In the result, appeal filed by the assessee is allowed

ITA 453/COCH/2024[2024-25]Status: DisposedITAT Cochin28 Jan 2025AY 2024-25

Bench: Shri Inturi Rama Rao, Am & Shri Keshav Dubey, Jm Narayanasharma Tapovanam .......... Appellant Venginissery, Paralam P.O. Ammadam, Thrissur 680563 [Pan: Aaatn4280D] Vs. Commissioner Of Income Tax (Exemption) .......... Respondent Aayakar Bhavan, Old Railway Station Road Ernakulam, Kochi 682018 Appellant By: Shri Anil D. Nair, Advocate Respondent By: Shri Sanjit Kumar Das, Cit-Dr Date Of Hearing: 06.01.2025 Date Of Pronouncement: 28.01.2025

For Appellant: Shri Anil D. Nair, AdvocateFor Respondent: Shri Sanjit Kumar Das, CIT-DR
Section 12ASection 5Section 80GSection 80G(5)

charitable trust formed with the object of dissemination of Brahmavidya and it was duly registered u/s. 12A of the Income Tax Act, 1961 (the Act) vide order dated 27.10.1998. The same was renewed under the new regime. The appellant trust was also granted 2 Narayanasharma Tapovanam provisional approval under the new regime for the period

MARY MEDIATRIX CHARITABLE TRUST,KANNUR vs. CIT, EXEMPTION, , KOCHI

In the result, the appeal by appellant trust stands partly allowed

ITA 264/COCH/2024[2024-25]Status: DisposedITAT Cochin30 Dec 2024AY 2024-25

Bench: Shri Inturi Rama Rao, Am & Shri Prakash Chand Yadav, Jm Assessment Year: Mary Mediatrix Charitable Trust Door No. 682, Puliyool, Thiruvattor Thaliparamba, Kannur 670502 [Pan: Aahtm2580L] .......... Appellant Vs. Commissioner Of Income Tax (Exemption) Aayakar Bhavan, Old Railway Station Road Eranakulam 682018 .......... Respondent Appellant By: Shri Richard Mathew, Ca Respondent By: Shri Sanjit Kumar Das, Cit-Dr Date Of Hearing: 10.12.2024 Date Of Pronouncement: 30.12.2024

For Appellant: Shri Richard Mathew, CAFor Respondent: Shri Sanjit Kumar Das, CIT-DR
Section 12ASection 2Section 80GSection 80G(5)

5) of section 80G. The appellant trust filed application in Form No. 10AB under clause (iii) of first provision to sub-section 2 Mary Mediatrix Charitable

MONKOMBU AUNDI IYER EDUCATIONAL AND CHARITABLE TRUST,IDUKKI vs. THE COMMISSIONER OF INCOME TAX EXEMPTION, KOCHI, KOCHI

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 911/COCH/2024[2025-2026]Status: DisposedITAT Cochin06 Aug 2025AY 2025-2026

Bench: Shri Inturi Rama Rao & Shri Sonjoy Sarma

Section 11Section 11(5)Section 12ASection 13(1)(d)Section 2(15)Section 80G

Charitable Trust approval under section 80G in Form No. 10AB. However, the Commissioner of Income Tax (Exemptions), Kochi, vide order dated 26.09.2024, rejected the application and declined to grant approval under section 80G.The rejection was based on multiple deficiencies noted in the trust deed, including: Absence of a clause stating that amendments to the trust deed will be carried

OPENGRAD EDU FOUNDATION,KOZHIKODE vs. CIT(EXEMPTION), KOCHI

In the result, appeal filed by the appellant stands partly allowed

ITA 165/COCH/2025[Na]Status: DisposedITAT Cochin15 Jul 2025

Bench: Shri Inturi Rama Rao, Am & Sonjoy Sarma, Jm Assessment Year:2024-25 Opengrad Edu Foundation .......... Appellant 2/400/Bm, Firdouse House, Kozhikode, Near East Block Of Nit, Chathamangalam, Kozhikode-673601. Pan: Aaeco1702C Vs. Cit (Exemptions) .......... Respondent Kochi.

For Appellant: NoneFor Respondent: Smt. Veni Raj, CIT-DR
Section 12ASection 80GSection 80G(5)

Charitable Trust applied for provisional registration under New Regime in Form-10AC on 16/10/2023. Subsequently, the appellant Trust has filed an application in Form-10AB of the Act on 29/06/2024. The same application came to be rejected by the CIT(Exemption) by holding that as per sub-clause (vi)(A) of clause (ac) of sub-section (1) of section

SPIA CHARITABLE TRUST,KOTTAYAM vs. CIT(E), KOCHI

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

ITA 650/COCH/2024[2024-25]Status: DisposedITAT Cochin08 Apr 2025AY 2024-25

Bench: Shri George George K., Vp & Shri Inturi Rama Rao, Am Assessment Year: 2024-25 Spia Charitable Trust .......... Appellant Building No. Xiv/195A, Kottayam Municipality, Kodimatha Old Mc Road Kottayam 6860013 [Pan: Aawts4128H] Vs. Commissioner Of Income Tax (Exemption) .......... Respondent Aayakar Bhavan, Old Railway Sation Road Ernakulam 682018 Appellant By: Shri Jacob Baboo, Ca Respondent By: Shri Sanjit Kumar Das, Cit-Dr Date Of Hearing: 01.04.2025 Date Of Pronouncement: 08.04.2025

For Appellant: Shri Jacob Baboo, CAFor Respondent: Shri Sanjit Kumar Das, CIT-DR
Section 12ASection 80G

trust was also granted provisional approval u/s. 80G, under clause (iii) of first proviso to sub-section (5) of section 80G of the Act in Form 10AB on 01.01.2023. The said application came to be rejected vide order dated 29.05.2024 on the ground that the appellant failed to offer explanation to the show cause notice dated 03.04.2024. 3. Being aggrieved

GOOD KARMA FOUNDATION,KULAYETTIKKARA PO vs. COMMISSIONER OF INCOME TAX (EXEMPTION), ERNAKULAM

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

ITA 166/COCH/2025[2024-25]Status: DisposedITAT Cochin31 Jul 2025AY 2024-25

Bench: Shri Inturi Rama Rao, Am & Shri Sonjoy Sarma, Jm Good Karma Foundation .......... Appellant Kulayettikkara P.O., Ernakulam 682315 [Pan: Aabtg6511D] Vs. Commissioner Of Income Tax (Exemption) , Kochi........ Respondent Appellant By: Shri Radesh Bhatt, Ca Respondent By: Smt. Leena Lal, Sr. D.R. Date Of Hearing: 10.06.2025 Date Of Pronouncement: 31.07.2025 O R D E R Per: Inturi Rama Rao, Am This Appeal Filed By The Assessee Is Directed Against The Order Of The Commissioner Of Income Tax (Exemptions), Kochi Dated 24.12.2024 Denying Grant Of Approval U/S. 80G Of Income Tax Act, 1961 (Hereinafter "The Act").

For Appellant: Shri Radesh Bhatt, CAFor Respondent: Smt. Leena Lal, Sr. D.R
Section 11(5)Section 12ASection 5Section 80CSection 80G

section 11(5) cannot be gone into at the stage of approval u/s. 80C of Act: - i) Mary Mediatrix Charitable Trust v. CIT (Exemption) in ITA No. 264/Coch/2024 dated 30.12.2024 ii) DIT (exemption) v. Abdul Kalam Azad Islamic Awakening [2013] 214 Taxman 148 (Delhi) 5. On the other hand, the learned Sr. DR supporting the order of the Commissioner

JETHRO REHABILITATION TRUST,PALAKKAD vs. THE COMMISSIONER OF INCOME TAX (EXEMPTION), KOCHI

In the result, the assessee’s appeal is allowed

ITA 962/COCH/2022[2022-23]Status: DisposedITAT Cochin30 May 2024AY 2022-23

Bench: Shri Sanjay Arora & Ms. Kavitha Rajagopaljethro Rehabilitation Trust Commissioner Of Income Tax Maniyakkara House (Exemption), Kochi Vadakarapathy Vill, Devarayan Vs. [Pan:Aactj6468M] Kottai, Menonpara Post Palakkad 678556 (Appellant) (Respondent)

For Appellant: Shri Sherry S. Oommen, AdvocateFor Respondent: Shri Sanjit Kumar Das, CIT-DR
Section 12ASection 80G(5)Section 80G(5)(iv)

section 80G(5) of the Income Tax Act, 1961 (‘the Act’) thereto by the Principal Commissioner of Income Tax, Kochi (Pr. CIT), vide his Order dated 21.09.2022. 2. At the outset, it was, taking us through the impugned order, explained by Shri Oommen, the learned counsel for the assessee, that the same is premised on the notion of the approval

SRI SANKARA CHARITABLE TRUST,KOZHIKODE vs. CIT(EXEMPTION), KOCHI

The appeal of the assessee is allowed for statistical purposes

ITA 61/COCH/2025[2025-26]Status: DisposedITAT Cochin11 Jun 2025AY 2025-26

Bench: Shri Inturi Rama Rao & Shri Sonjoy Sarmaassessment Years: 2025-26 Sri Sankara Charitable Trust Cit(Exemption), Kochi V. Advaithashramam, Kolathur, Atholi, Kozhikode-673315. Pan : Aaets4986P. (Appellant) (Respondent) Appellant By : None Respondent By : Shri Suresh Sivanandan Irs, Cit-Dr Date Of Hearing : 03.06.2025 Date Of Pronouncement : 11.06.2025 O R D E R Per Sonjoy Sarma: The Present Appeal Has Been Preferred By The Assessee Against An Order Dated 29.08.2024 Of The Cit(Exemption), Kochi [Hereinafter Referred To As ‘Cit(E)’] Denying The Assessee’S Application For Permanent Registration U/S 80G Of The Act.

For Appellant: NoneFor Respondent: Shri Suresh Sivanandan IRS, CIT-DR
Section 11Section 12ASection 80G

trust deed. 10. In view of the above discussed grounds, the present application in Form 10AB filed under clause (iii) of first proviso to sub-section (5) of section 80G of the I. T. Act by the applicant is rejected.” 4. No one has appeared on behalf of the assessee despite serving notice. We proceed to adjudicate the case after

BETHEL EVANGELISTIC AND FELLOWSHIP CENTRE,THRISSUR vs. CIT -EXEMPTIONS, KOCHI

In the result, the appeal of the assessee is hereby allowed for statistical purposes

ITA 642/COCH/2023[2022-23]Status: DisposedITAT Cochin26 Sept 2024AY 2022-23

Bench: Shri Waseem Ahmed & Shri Soundararajan K., Judicialmember Bethel Evangelistic & Commissioner Of Income Tax Fellowship Centre (Exemptions) 7/994-A, Mannuthy Vs. Aayakar Bhavan, Chittoor Thrissur 680651 Road, Kochi 682018 [Pan: Aactb3934C] (Appellant) (Respondent)

For Appellant: ------- None -------For Respondent: Smt. Girly Albert, Sr. D.R
Section 12ASection 80Section 80GSection 80G(5)

charitable trust and serving without discrimination of caste, creed, religion, faith, or gender. Likewise, none of the clauses of the trust deed was to benefit the trustee or the office bearers directly or indirectly. Furthermore, the activities of the assessee were not commercial in nature. The assessee, in the grounds of appeal, has also submitted that the application has been

AMMAKILLIKUDU,ALUVA vs. CIT (EXEMPTION), KOCHI

The appeal of the assessee is allowed for statistical purposes

ITA 890/COCH/2024[2025-26]Status: DisposedITAT Cochin10 Jun 2025AY 2025-26

Bench: Shri Inturi Rama Rao & Shri Sonjoy Sarmaassessment Years: 2025-26 Ammakillikudu Cit(Exemption), Kochi V. Door 345, Ward 20, Opposite Bsnl Office, Pipeline Road Aluva, Kochi – 683101. Pan : Aaita3263H. (Appellant) (Respondent) Appellant By : Shri Shinu J Pillai, Adv Respondent By : Shri Suresh Sivanandan Irs, Cit-Dr Date Of Hearing : 04.06.2025 Date Of Pronouncement : 10.06.2025 O R D E R Per Sonjoy Sarma: The Present Appeal Has Been Preferred By The Assessee Against An Order Dated 29.08.2024 Of The Cit(Exemption), Kochi [Hereinafter Referred To As ‘Cit(E)’] Denying The Assessee’S Registration U/S 12A Of The Act.

For Appellant: Shri Shinu J Pillai, AdvFor Respondent: Shri Suresh Sivanandan IRS, CIT-DR
Section 11Section 12ASection 12A(1)Section 12A(1)(ac)Section 80G(5)

charitable trust. Form no.10AC was issued on 01.10.2021 granting registration u/s 12A(1)(ac)(i) of the Act from A.Y 2022-23 to A.Y 2026-27. The assessee mistakenly filed application u/s 12A(1)(ac)(iii) of the Act. 2 Ammakillikudu 3. The CIT(E) rejected the application in Form 10AB filed for registration u/s 12A by observing as under

SRI KARUNAKARAN CHARITABLE TRUST,ALAPPUZHA vs. THE COMMISSIONER OF INCOME TAX EXEMPTION, KOCHI

In the result, appeal filed by the assessee stands partly allowed

ITA 910/COCH/2024[2025-26]Status: DisposedITAT Cochin09 Apr 2025AY 2025-26

Bench: Shri George George K., Vp & Shri Inturi Rama Rao, Am

For Appellant: Shri Bijumon Antony, CAFor Respondent: Shri Sanjit Kumar Das, CIT-DR
Section 12ASection 80G

section 12AA of the Income Tax Act, 1961 (the Act). The appellant had been granted approval u/s. 80G of the Act up to 31.01.2021. The appellant sought renewal of approval u/s. 80G from 01.04.2021 and got provisional approval from 28.05.2021 to AY 2024- 2 Sri Karunakaran Charitable Trust 25. Before expiry of the provisional approval, the appellant filed application

MUSLIM EDUCATIONAL TRUST,KOTTAYAM vs. CIT(EXEMPTION). , ERNAKULAM

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

ITA 821/COCH/2025[2024-25]Status: DisposedITAT Cochin28 Nov 2025AY 2024-25

Bench: Shri Inturi Rama Rao, Am Muslim Educational Trust .......... Appellant Vii/198, Erattupetta, Kottayam 686121 [Pan: Aactm9743J] Vs. Commissioner Of Income Tax (Exemption), Kochi.......... Respondent Assessee By: Shri K. Suresh Kumar Varma, Ca Revenue By: Shri Sanjit Kumar Das, Cit-Dr Date Of Hearing: 27.11.2025 Date Of Pronouncement: 28.11.2025

For Appellant: Shri K. Suresh Kumar Varma, CAFor Respondent: Shri Sanjit Kumar Das, CIT-DR
Section 10ASection 12ASection 80GSection 89G

charitable trust duly registered u/s. 12AB of the Act. The appellant had filed an application in Form 10AB on 09.03.2025 seeking approval u/s. 89G of the Act. The provisional approval under clause (ii) of clause (ac) of subsection (1) of section 12A in form 10AC was granted on 29.05.2023. The appellant had filed an application in Form 10AB seeking regular

TRAUMA CARE AND ROAD ACCIDENT CENTER IN KOLLAM,KOLLAM vs. ITO, WARD -2, KOLLAM

In the result, both the appeals filed by the assessee are allowed for statistical purposes

ITA 153/COCH/2025[2022-23]Status: DisposedITAT Cochin12 Aug 2025AY 2022-23

Bench: Shri Inturi Rama Rao & Shri Sonjoy Sarma

Section 12ASection 80G

Section 80G of the Act. In both cases, the Ld. CIT (Exemptions), Kochi, rejected the applications on the ground of certain defects in the trust deed and other documents. I.T.A. Nos.153&154/COCH/2025 Trauma Care and Road Accident Center In Kollam 3. The assessee has challenged both orders before this Tribunal, contending that the rejection