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:

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

12A(1)(b) of the Act and the same could be furnished at a later stage and the delay could be condoned after recording the reasons. 5.1 The Ld. AR further submitted that the assessee has applied the profit of the assessee-Trust for charitable activities which is sufficient for claiming exemption u/s. 11 of the Act. For this proposition

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:

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

12A(1)(b) of the Act and the same could be furnished at a later stage and the delay could be condoned after recording the reasons. 5.1 The Ld. AR further submitted that the assessee has applied the profit of the assessee-Trust for charitable activities which is sufficient for claiming exemption u/s. 11 of the Act. For this proposition

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:

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

12A(1)(b) of the Act and the same could be furnished at a later stage and the delay could be condoned after recording the reasons. 5.1 The Ld. AR further submitted that the assessee has applied the profit of the assessee-Trust for charitable activities which is sufficient for claiming exemption u/s. 11 of the Act. For this proposition

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:

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

12A(1)(b) of the Act and the same could be furnished at a later stage and the delay could be condoned after recording the reasons. 5.1 The Ld. AR further submitted that the assessee has applied the profit of the assessee-Trust for charitable activities which is sufficient for claiming exemption u/s. 11 of the Act. For this proposition

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:

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

12A(1)(b) of the Act and the same could be furnished at a later stage and the delay could be condoned after recording the reasons. 5.1 The Ld. AR further submitted that the assessee has applied the profit of the assessee-Trust for charitable activities which is sufficient for claiming exemption u/s. 11 of the Act. For this proposition

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:

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

12A(1)(b) of the Act and the same could be furnished at a later stage and the delay could be condoned after recording the reasons. 5.1 The Ld. AR further submitted that the assessee has applied the profit of the assessee-Trust for charitable activities which is sufficient for claiming exemption u/s. 11 of the Act. For this proposition

M/S.KOSAMATTOM FINANCE P. LTD,KOTTAYAM vs. THE ACIT, KOTTAYAM, KOTTAYAM

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

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

1. The order of the Commissioner of Income Tax (Central), Cochin, u/s 263 of the I.T. Act, 1961 dated 30.11.2016 for the asst. year 2012-13, is opposed to law, facts and circumstances of the case. 2. The Commissioner of Income Tax (Central), went wrong in proceeding on the assumption that the asst. order passed by the Assistant Commissioner

SACRED HEART PUBLIC SCHOOL KOTTAYAM,KOTTAYAM vs. INCOME TAX OFFICER, EXEMPTION WARD, KOTTAYAM, KOTTAYAM

In the result, the appeal and the stay application filed by the assessee stand dismissed

Bench: Shri Inturi Rama Rao, Am & Shri Sonjoy Sarma, Jm

condone the delay and admit the appeal for adjudication 6. We have heard the rival contentions and perused the material available on record. The issue in the present appeal relates the eligibility of the appellant trust for exemption u/s. 11 of the Act. Admittedly, the appellant had not filed return of income under the provisions of section 139(1

SREE ANJANEYA MEDICAL TRUST,KOZHIKODE vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 2 (1), KOZHIKODE

In the result, the appeals filed by the assessee are allowed

Bench: Shri Waseem Ahmed & Shri Soundararajan K.Sree Anjaneya Medical Trust Acit, Circle - 2 17/501X-1, Kanchas Building Aayakar Bhavan Opp. Indoor Stadium Mananachira Vs. Rajaji Road, New Bus Stand Kozhikode 673001 Kozhikode 673004 [Pan: Aahts3844B] (Appellant) (Respondent)

condonation petition for delay in filing the application for registration u/s 12A [for the AYs under dispute] has not yet been decided by the CBDT and, therefore, the total incomes of the assessee were to be assessed as per commercial principles. The CIT (A) was also not justified in taking a similar stand that of the AO, without taking cognizance

SAVE A FAMILY PLAN (INDIA),,KANJOOR vs. DCIT(EXEMPTION), KOCHI

In the result, the appeal filed by the assessee stands dismissed

Bench: Shri Inturi Rama Rao, Am & Shri Soundararajan K., Jm Save A Family Plan (India) Dy. Cit, Exemption Aiswaryagram, Parappuram San Juan Towers, 2Nd Floor Vs. Kanjoor - 683575 Old Railway Station Road [Pan:Aabts9439E] Kochi 682018 (Appellant) (Respondent)

delay in filing appeal stands condoned by the order passed by Third Member. We now proceed to dwell into the merits of the order passed u/s. 263 of the Act. 8. The learned counsel for the assessee submits that the appellant is a charitable trust registered u/s. 12A of the Act and also enjoying registration under FCRA. The appellant trust

COCHIN SHIPYARD EMPLOYEES MUTUAL AND PUBLIC WELFARE TRUST,COCHIN vs. ITO, EXEMPTION WARD, KOCHI

In the result, the appeals filed by the assessee are dismissed

Bench: Shri Inturi Rama Rao, Am & Shri Soundararajan K., Jm

12A of the Act. The appellant filed the return of income before the due date prescribed u/s. 139(1) of the Act after claiming exemption u/s. 11 of the Act. However, admittedly the appellant trust had filed the prescribed audit report in Form 10B on 02.11.2022 whereas the return of income was processed u/s. 143(1) of the Act vide

COCHIN SHIPYARD EMPLOYEES MUTHUAL AND PUBLIC WELFARE TRUST,PERUMANUR vs. OFFICE OF THE INCOME TAX OFFICER, EXEMPTION WARD, KOCHI

In the result, the appeals filed by the assessee are dismissed

Bench: Shri Inturi Rama Rao, Am & Shri Soundararajan K., Jm

12A of the Act. The appellant filed the return of income before the due date prescribed u/s. 139(1) of the Act after claiming exemption u/s. 11 of the Act. However, admittedly the appellant trust had filed the prescribed audit report in Form 10B on 02.11.2022 whereas the return of income was processed u/s. 143(1) of the Act vide

KERALA BEEDI AND CIGAR WORKERS WELFARE FUND BOARD,KANNUR vs. ASSESSMENT UNIT, INCOME TAX DEPARTMENT

In the result, both the appeal of the assessee bearing ITA No

Bench: BEFORESHRI. INTURI RAMA RAO, ACCOUNTANT MEMBERAND SHRI. ANIKESH BANERJEE (Judicial Member)

1,58,03,104/- instead of Rs.4,61,27,469/-. Aggrieved assessee filed an appeal before the Ld. CIT(A) but the assessee fails to succeed. Being aggrieved the assessee filed an appeal before us. 4. We heard the rival submission and considered the documents available in the record. The assessee filed Form 10B with delay which was condoned

KERALA BEEDI AND CIGAR WORKERS WELFARE FUND BOARD,KANNUR vs. ITO,EXEMPTION WARD , KANNUR

In the result, both the appeal of the assessee bearing ITA No

Bench: BEFORESHRI. INTURI RAMA RAO, ACCOUNTANT MEMBERAND SHRI. ANIKESH BANERJEE (Judicial Member)

1,58,03,104/- instead of Rs.4,61,27,469/-. Aggrieved assessee filed an appeal before the Ld. CIT(A) but the assessee fails to succeed. Being aggrieved the assessee filed an appeal before us. 4. We heard the rival submission and considered the documents available in the record. The assessee filed Form 10B with delay which was condoned

M/S.INFANT JESUS CONVENT,TRIVANDRUM vs. THE ITO(EXEMPTIONS), KOCHI

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

condone the delay of 47 days in filing the appeals and admit the appeals for adjudication. 3. The assessees have raised the following grounds of appeals: 1. The learned Commissioner could not appreciate the genuineness of the object and activities of the trust for the reasons: -that out of the 26 purely educational and charitable objects

ISWAR JYOTHI CHARITABLE TRUST,TRIVANDRUM vs. THE ITO(EXEMPTIONS), TRIVANDRUM

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

condone the delay of 47 days in filing the appeals and admit the appeals for adjudication. 3. The assessees have raised the following grounds of appeals: 1. The learned Commissioner could not appreciate the genuineness of the object and activities of the trust for the reasons: -that out of the 26 purely educational and charitable objects

M/S.HILLWOOD IMPORTS AND EXPORTS P. LTD,CALICUT vs. THE ITO(TDS), CALICUT

In the result, the appeals of the assesses are dismissed

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

12A) 10 I.T.A. Nos. 448-453/Coch/2018, 285-290/Coch/2018 & 446 &447/Coch/2018 of the Act, books of accounts includes ledgers, day book, cash books, account books and other books kept in written form or printouts of data stored in a floppy, disc, tape or in other forms of electronic magnetic data storage device. Hence, pen drive forms part

M/S.HILLWOOD IMPORTS AND EXPORTS P. LTD,CALICUT vs. THE ITO(TDS), CALICUT

In the result, the appeals of the assesses are dismissed

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

12A) 10 I.T.A. Nos. 448-453/Coch/2018, 285-290/Coch/2018 & 446 &447/Coch/2018 of the Act, books of accounts includes ledgers, day book, cash books, account books and other books kept in written form or printouts of data stored in a floppy, disc, tape or in other forms of electronic magnetic data storage device. Hence, pen drive forms part