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5 results for “charitable trust”+ Section 80Pclear

Sorted by relevance

Visakhapatnam11Jaipur6Mumbai6Cochin5Bangalore4Ahmedabad3Surat3Chennai3Rajkot1Nagpur1Delhi1Indore1

Key Topics

Section 80P14Section 80P(4)6Section 80P(2)(a)4Section 80P(2)4Section 143(1)4Section 12A4Section 143(3)3Deduction3Section 142(1)2Disallowance

M/S.CHEVAYUR SERVICE CO-OP BANK LTD,CALICUT vs. THE ITO, WARD-1(1), KOZHIKKODE, KOZHIKKODE

ITA 152/COCH/2020[2009-10]Status: DisposedITAT Cochin24 Jun 2020AY 2009-10

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

For Appellant: Sri.Arjun NedungadiFor Respondent: Sri.Mritunjaya Sharma, Sr.DR
Section 4Section 80PSection 80P(2)Section 80P(2)(a)Section 80P(4)

80P and therefore the question of such a claim does not arise. In Income Tax there are other examples where similar activity is carried out, in one instance it is taxable in another it is not. For eg educational institutions. If 7 persons form a public charitable trust, get 12AA registration and adhere to the law the entire excess

2
Business Income2
Charitable Trust2

M/S.CHEVAYUR SERVICE CO-OP BANK LTD,CALICUT vs. THE ITO, WARD-1(1), KOZHIKKODE, KOZHIKKODE

ITA 153/COCH/2020[2014-15]Status: DisposedITAT Cochin24 Jun 2020AY 2014-15

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

For Appellant: Sri.Arjun NedungadiFor Respondent: Sri.Mritunjaya Sharma, Sr.DR
Section 4Section 80PSection 80P(2)Section 80P(2)(a)Section 80P(4)

80P and therefore the question of such a claim does not arise. In Income Tax there are other examples where similar activity is carried out, in one instance it is taxable in another it is not. For eg educational institutions. If 7 persons form a public charitable trust, get 12AA registration and adhere to the law the entire excess

KATHIKODE CHARITABLE TRUST,THRISSUR vs. INCOME TAX OFFICER, THRISSUR

In the result, the assessee’s appeals are allowed for statistical purposes, and it’s stay petitions dismissed as infructuous

ITA 948/COCH/2022[2015-16]Status: DisposedITAT Cochin10 May 2024AY 2015-16

Bench: Shri Sanjay Arora & Ms. Kavitha Rajagopal

For Appellant: Shri Jojo, AdvocateFor Respondent: Smt. J.M. Jamuna Devi, Sr. DR
Section 11Section 11(1)(a)Section 12ASection 143(1)Section 143(3)Section 2

section 143(1) of the Income Tax Act, 1961 (the Act), raising demands, including interest, at Rs.28.47 lakhs and Rs.37.75 lakhs for the two consecutive years respectively. The assessee ITA Nos. 947 & 948/Coch/2022 (AY : 2014-15) Kathikode Charitable Trust v. ITO admittedly did not act thereon, stating that it was ‘awaiting’ – whatever that would mean; Sh. Jojo, the learned counsel

KATHIKODE CHARITABLE TRUST,THRISSUR vs. INCOME TAX OFFICER., THRISSUR

In the result, the assessee’s appeals are allowed for statistical purposes, and it’s stay petitions dismissed as infructuous

ITA 947/COCH/2022[2014-15]Status: DisposedITAT Cochin10 May 2024AY 2014-15

Bench: Shri Sanjay Arora & Ms. Kavitha Rajagopal

For Appellant: Shri Jojo, AdvocateFor Respondent: Smt. J.M. Jamuna Devi, Sr. DR
Section 11Section 11(1)(a)Section 12ASection 143(1)Section 143(3)Section 2

section 143(1) of the Income Tax Act, 1961 (the Act), raising demands, including interest, at Rs.28.47 lakhs and Rs.37.75 lakhs for the two consecutive years respectively. The assessee ITA Nos. 947 & 948/Coch/2022 (AY : 2014-15) Kathikode Charitable Trust v. ITO admittedly did not act thereon, stating that it was ‘awaiting’ – whatever that would mean; Sh. Jojo, the learned counsel

M/S KADIRUR SERVICE CO-OP BANK LTD,KANNUR vs. ITO WARD 2, KANNUR

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

ITA 104/COCH/2023[2009-10]Status: DisposedITAT Cochin15 Jul 2024AY 2009-10

Bench: Smt. Beena Pillai & Shri Waseem Ahmedassessment Year : 2009-10 M/S. Kadirur Service Co- Operative Bank Ltd., The Income Tax Kadirur, Officer, Thalassery, Ward – 2, Kannur, Kannur. Kerala – 670 642. Vs. Pan: Aaffk6859E Appellant Respondent : Shri Arun Raj .S, Assessee By Advocate Revenue By : Shri Ilayaraja K.S, Sr. Dr

For Respondent: Shri Arun Raj .S
Section 142(1)Section 143(3)Section 51Section 80p

section 51 of the Limitation Act of 1963 in order to enable the courts to do substantial justice to parties by disposing of matters on de merits". The Page 6 of 16 expression “sufficient cause” employed by the Legislature is adequately elastic to enable the courts to apply the law in a meaningful manner which subserves the ends of justice