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11 results for “charitable trust”+ Survey u/s 133Aclear

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Key Topics

Section 12A28Section 1121Section 139(1)14Section 4012Addition to Income11Section 153A7Section 10A7Section 1327Section 13(1)(c)7

M/S.KUNHITHARUVAI MEMORIAL CHARITABLE TRUST,CALICUT vs. THE DCIT, CEN-CIRCLE-2, CALICUT

In the result, the appeals filed by the assessee are disposed of as follows:

ITA 255/COCH/2018[2006-07]Status: DisposedITAT Cochin27 May 2019AY 2006-07

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 10ASection 11Section 11(5)Section 12ASection 13Section 13(1)(c)Section 132Section 139(1)Section 153A

133A and the documents impounded during the survey, which were also virtually admitted by the assessee, there was no error in the order of the Tribunal in accepting the materials on record in order to arrive at an assessment. However, in the case of present assessee, there was no admission by the Trustees of the Trust. Hence, this judgment

Charitable Trust7
Exemption7
Unexplained Cash Credit3

M/S.KUNHITHARUVAI MEMORIAL CHARITABLE TRUST,CALICUT vs. THE DCIT, CEN-CIRCLE-2, CALICUT

In the result, the appeals filed by the assessee are disposed of as follows:

ITA 256/COCH/2018[2007-08]Status: DisposedITAT Cochin27 May 2019AY 2007-08

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 10ASection 11Section 11(5)Section 12ASection 13Section 13(1)(c)Section 132Section 139(1)Section 153A

133A and the documents impounded during the survey, which were also virtually admitted by the assessee, there was no error in the order of the Tribunal in accepting the materials on record in order to arrive at an assessment. However, in the case of present assessee, there was no admission by the Trustees of the Trust. Hence, this judgment

M/S.KUNHITHARUVAI MEMORIAL CHARITABLE TRUST,CALICUT vs. THE DCIT, CEN-CIRCLE-2, CALICUT

In the result, the appeals filed by the assessee are disposed of as follows:

ITA 258/COCH/2018[2009-10]Status: DisposedITAT Cochin27 May 2019AY 2009-10

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 10ASection 11Section 11(5)Section 12ASection 13Section 13(1)(c)Section 132Section 139(1)Section 153A

133A and the documents impounded during the survey, which were also virtually admitted by the assessee, there was no error in the order of the Tribunal in accepting the materials on record in order to arrive at an assessment. However, in the case of present assessee, there was no admission by the Trustees of the Trust. Hence, this judgment

M/S.KUNHITHARUVAI MEMORIAL CHARITABLE TRUST,CALICUT vs. THE DCIT, CEN-CIRCLE-2, CALICUT

In the result, the appeals filed by the assessee are disposed of as follows:

ITA 260/COCH/2018[2011-12]Status: DisposedITAT Cochin27 May 2019AY 2011-12

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 10ASection 11Section 11(5)Section 12ASection 13Section 13(1)(c)Section 132Section 139(1)Section 153A

133A and the documents impounded during the survey, which were also virtually admitted by the assessee, there was no error in the order of the Tribunal in accepting the materials on record in order to arrive at an assessment. However, in the case of present assessee, there was no admission by the Trustees of the Trust. Hence, this judgment

M/S.KUNHITHARUVAI MEMORIAL CHARITABLE TRUST,CALICUT vs. THE DCIT, CEN-CIRCLE-2, CALICUT

In the result, the appeals filed by the assessee are disposed of as follows:

ITA 257/COCH/2018[2008-09]Status: DisposedITAT Cochin27 May 2019AY 2008-09

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 10ASection 11Section 11(5)Section 12ASection 13Section 13(1)(c)Section 132Section 139(1)Section 153A

133A and the documents impounded during the survey, which were also virtually admitted by the assessee, there was no error in the order of the Tribunal in accepting the materials on record in order to arrive at an assessment. However, in the case of present assessee, there was no admission by the Trustees of the Trust. Hence, this judgment

M/S.KUNHITHARUVAI MEMORIAL CHARITABLE TRUST,CALICUT vs. THE DCIT, CEN-CIRCLE-2, CALICUT

In the result, the appeals filed by the assessee are disposed of as follows:

ITA 259/COCH/2018[2010-11]Status: DisposedITAT Cochin27 May 2019AY 2010-11

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 10ASection 11Section 11(5)Section 12ASection 13Section 13(1)(c)Section 132Section 139(1)Section 153A

133A and the documents impounded during the survey, which were also virtually admitted by the assessee, there was no error in the order of the Tribunal in accepting the materials on record in order to arrive at an assessment. However, in the case of present assessee, there was no admission by the Trustees of the Trust. Hence, this judgment

M/S.KUNHITHARUVAI MEMORIAL CHARITABLE TRUST,CALICUT vs. THE DCIT, CEN-CIRCLE-2, CALICUT

In the result, the appeals filed by the assessee are disposed of as follows:

ITA 261/COCH/2018[2012-13]Status: DisposedITAT Cochin27 May 2019AY 2012-13

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 10ASection 11Section 11(5)Section 12ASection 13Section 13(1)(c)Section 132Section 139(1)Section 153A

133A and the documents impounded during the survey, which were also virtually admitted by the assessee, there was no error in the order of the Tribunal in accepting the materials on record in order to arrive at an assessment. However, in the case of present assessee, there was no admission by the Trustees of the Trust. Hence, this judgment

M/S. PENTAGON BUILDERS,CALICUT vs. THE DCIT, CALICUT

In the result, the appeals filed by the assessee for the assessment years 2006-2007 to 2008-2009 are allowed for statistical purposes and appeal filed by the assessee for assessment year 2010-2011 ...

ITA 79/COCH/2016[2008-09]Status: DisposedITAT Cochin11 Dec 2017AY 2008-09

Bench: Shri George George K, Jm & Shri Manjunatha G, Am

For Appellant: Sri. G.Surendranatha RaoFor Respondent: Sri. A.Dhanaraj, Sr.DR
Section 1Section 143(2)Section 143(3)Section 153CSection 194CSection 40Section 40A

Charitable Trust, Calicut. Consequent to the search, survey u/s 133A was conducted on 31.10.2011 at the business premises of the assessee

M/S. PENTAGON BUILDERS,CALICUT vs. THE DCIT, CALICUT

In the result, the appeals filed by the assessee for the assessment years 2006-2007 to 2008-2009 are allowed for statistical purposes and appeal filed by the assessee for assessment year 2010-2011 ...

ITA 80/COCH/2016[2007-08]Status: DisposedITAT Cochin11 Dec 2017AY 2007-08

Bench: Shri George George K, Jm & Shri Manjunatha G, Am

For Appellant: Sri. G.Surendranatha RaoFor Respondent: Sri. A.Dhanaraj, Sr.DR
Section 1Section 143(2)Section 143(3)Section 153CSection 194CSection 40Section 40A

Charitable Trust, Calicut. Consequent to the search, survey u/s 133A was conducted on 31.10.2011 at the business premises of the assessee

M/S. PENTAGON BUILDERS,CALICUT vs. THE DCIT, CALICUT

In the result, the appeals filed by the assessee for the assessment years 2006-2007 to 2008-2009 are allowed for statistical purposes and appeal filed by the assessee for assessment year 2010-2011 ...

ITA 81/COCH/2016[2010-11]Status: DisposedITAT Cochin11 Dec 2017AY 2010-11

Bench: Shri George George K, Jm & Shri Manjunatha G, Am

For Appellant: Sri. G.Surendranatha RaoFor Respondent: Sri. A.Dhanaraj, Sr.DR
Section 1Section 143(2)Section 143(3)Section 153CSection 194CSection 40Section 40A

Charitable Trust, Calicut. Consequent to the search, survey u/s 133A was conducted on 31.10.2011 at the business premises of the assessee

MAGGY SUNNY( PROP.SUNNY JACOB JEWELLERS 916 KERALA SHOWROOM,TRIVANDRUM vs. THEITO, WD-3, KOTTAYAM

In the result, both the appeal and the Stay Petition filed by the assessee are

ITA 258/COCH/2019[2008-09]Status: DisposedITAT Cochin20 Sept 2019AY 2008-09

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Charitable Trust (supra) held that no hard and fast rule can be laid down in the matter of condonation of delay 8 I.T.A. No. 258/Coch/2019 & S.P. No.23/Coch/2019 and the Court should adopt a pragmatic approach and the Court should exercise their discretion on the facts of each case keeping in mind that in construing the expression "sufficient cause" the principle