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

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Key Topics

Section 80G33Section 12A24Section 80G(5)14Section 12A(1)(ac)11Exemption10Charitable Trust8Section 117Section 11(5)5Section 80G(5)(vi)5

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)

ii) That the objects of the assessee-trust were not indicative of a wholly religious purpose but were collectively indicative of both charitable and religious purposes. Although objects (c) and (f) which provided for activities completely religious in nature and restricted to the specific community of the assessee-trust were objects with religious purpose only, the fact that the other

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

Section 13(1)(b)4
Limitation/Time-bar4

In the result, the appeal of the assessee is allowed

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)

ii) That the objects of the assessee-trust were not indicative of a wholly religious purpose but were collectively indicative of both charitable and religious purposes. Although objects (c) and (f) which provided for activities completely religious in nature and restricted to the specific community of the assessee-trust were objects with religious purpose only, the fact that the other

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)

ii) That the objects of the assessee-trust were not indicative of a wholly religious purpose but were collectively indicative of both charitable and religious purposes. Although objects (c) and (f) which provided for activities completely religious in nature and restricted to the specific community of the assessee-trust were objects with religious purpose only, the fact that the other

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)

80G. (1) In computing the total income of an assessee, there shall be deducted, in accordance with and subject to the provisions of this section,— (i) … (ii) ….. (2) The sums referred to in sub-section (1) shall be the following, namely :— 6 ITA.Nos.278 & 279/COCH./2024 (a) …….. (b) ………….. (c) ………………… (d)…………. (4) ………………………. (5) This section applies to donations to any institution

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)

80G. (1) In computing the total income of an assessee, there shall be deducted, in accordance with and subject to the provisions of this section,— (i) … (ii) ….. (2) The sums referred to in sub-section (1) shall be the following, namely :— 6 ITA.Nos.278 & 279/COCH./2024 (a) …….. (b) ………….. (c) ………………… (d)…………. (4) ………………………. (5) This section applies to donations to any institution

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

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

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

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

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