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5 results for “charitable trust”+ Section 80P(2)(d)clear

Sorted by relevance

Visakhapatnam11Jaipur5Cochin5Bangalore3Ahmedabad3Surat3Chennai3Nagpur1Delhi1Rajkot1Mumbai1

Key Topics

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

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)

D and there is absolutely no identity between the contributors towards the surplus and participators in surplus and hence the principle of mutuality is missing. It is respectfully submitted that under similar circumstance the Honorable Madras High Court (para 13) has held in The Principal Commissioner of Income Tax Vs M/S S 1308 Ammapet Primary Agricultural Co-operative Bank Limited

Disallowance2
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)

D and there is absolutely no identity between the contributors towards the surplus and participators in surplus and hence the principle of mutuality is missing. It is respectfully submitted that under similar circumstance the Honorable Madras High Court (para 13) has held in The Principal Commissioner of Income Tax Vs M/S S 1308 Ammapet Primary Agricultural Co-operative Bank Limited

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

D E R Per: Sanjay Arora, AM This is a set of two Appeals by the Assessee, directed against the dismissal of it’s appeals contesting the processing of it’s returns of income for Assessment Years (AYs.) 2014-15 (dated 16.03.2016) and 2015-16 (dated 27.03.2017) by the Commissioner of Income Tax (Appeals), Income Tax Department

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

D E R Per: Sanjay Arora, AM This is a set of two Appeals by the Assessee, directed against the dismissal of it’s appeals contesting the processing of it’s returns of income for Assessment Years (AYs.) 2014-15 (dated 16.03.2016) and 2015-16 (dated 27.03.2017) by the Commissioner of Income Tax (Appeals), Income Tax Department

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

80p 2 d by the Income Tax officer Ward - 2 Kannur was served on the assessee on 21-03-2015. 2. The return for AY 2009 10 was originally filed in pursuance to a notice u/s 142(1) dated 28-02-2011 on 15- 09-2011.The detailed information was called for by the assessing officer