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

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Key Topics

Section 80G20Section 80G(5)16Section 12A14Section 12A(1)(ac)8Exemption8Section 116Section 80G(5)(vi)5Charitable Trust5Section 13(1)(b)4Limitation/Time-bar

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 purpose and may have a number of objects. If any one of these objects is wholly or substantially wholly of a religious nature, the Institution or Funds falls outside the scope of section 80G and the donation to it will not make the donor entitled for the deduction u/s. 80G. The objects as per Explanation 3 must be wholly

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

In the result, the appeal of the assessee is allowed

4
Section 132
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)

vi) in Form 10AC dated 07.11.2022 under the new regime. Subsequently it has filed Form 10AB u/s. 12A(1)(ac)(iii) for regularisation of 12A registration on 23.05.2023. The Commissioner of Income Tax (Exemption) refused to grant registration u/s. 12A of the Act solely on the ground mainly because the appellant trust is providing food to Sabarimala pilgrims by holding

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)

vi) in Form 10AC dated 07.11.2022 under the new regime. Subsequently it has filed Form 10AB u/s. 12A(1)(ac)(iii) for regularisation of 12A registration on 23.05.2023. The Commissioner of Income Tax (Exemption) refused to grant registration u/s. 12A of the Act solely on the ground mainly because the appellant trust is providing food to Sabarimala pilgrims by holding

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

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