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

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Key Topics

Section 80G45Section 12A25Section 80G(5)23Exemption13Section 12A(1)(ac)11Charitable Trust10Section 118Section 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

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

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

4
Limitation/Time-bar4
Section 132
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

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)

iii) of the Proviso to 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 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)

iii) of the Proviso to 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

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

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

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)

iii) That the objects of the assessee-trust were based on religious tenets under the Quran according to the religious faith of Islam. The activities of the trust though both charitable and religious were not exclusively meant for a particular religious community. The objects did not channel the benefits to any community if not the Dawoodi Bohra community and thus

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)

iii) That the objects of the assessee-trust were based on religious tenets under the Quran according to the religious faith of Islam. The activities of the trust though both charitable and religious were not exclusively meant for a particular religious community. The objects did not channel the benefits to any community if not the Dawoodi Bohra community and thus

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

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

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

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