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48 results for “disallowance”+ Charitable Trustclear

Sorted by relevance

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Key Topics

Section 1187Section 2(15)49Section 12A48Section 143(1)43Exemption40Section 143(3)38Section 11(2)36Charitable Trust24Section 26323Disallowance

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

Charitable Trust v. ITO the Cochin Bench (Changanacherry Co-op. ARDB Ltd. v. ITO, in ITA 939/Coch/2022, dated 16/4/2024), wherein, again, the assessee was not allowed claim u/s. 80P due to the improper filling the return form, wholly discountenanced by the Tribunal: ‘6. Our first observation in the matter is that the very fact that the assessee includes the claim

Showing 1–20 of 48 · Page 1 of 3

23
Addition to Income20
Section 139(1)14

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

Charitable Trust v. ITO the Cochin Bench (Changanacherry Co-op. ARDB Ltd. v. ITO, in ITA 939/Coch/2022, dated 16/4/2024), wherein, again, the assessee was not allowed claim u/s. 80P due to the improper filling the return form, wholly discountenanced by the Tribunal: ‘6. Our first observation in the matter is that the very fact that the assessee includes the claim

INCOME TAX OFFICER, KOCHI vs. YOGAKSHEMA TRUST, ALUVA

In the result, the appeal filed by Revenue is dismissed

ITA 562/COCH/2024[2018]Status: DisposedITAT Cochin02 Apr 2025

Bench: Shri George George K., Vp & Shri Inturi Rama Rao, Am Assessment Year: 2018-19 The Income Tax Officer .......... Appellant 4Th Floor, Aayakar Bhavan Old Railway Station Road, Cochi 682018 [Pan: Aaaty0284A] Vs. Yogakshema Trust .......... Respondent Keshava Smrithi, Chitra Lane, Aluva 683101

For Appellant: Shri Sanjit Kumar Das, CIT-DRFor Respondent: Ms. Krishna K., Advocate
Section 11Section 11(2)Section 12Section 143(3)Section 250

Charitable Trust and directed the AO to delete the additions made towards denial of accumulation of income u/s 11(2) of the IT Act and allow benefit of accumulation as claimed by the assessee, when the facts of the present case are distinguishable from the Gujarat High Court case. 6. The Ld.CIT(A) has failed to appreciate the fact that

SREE NARAYANA GURUDEVA TRUST.,THRISSUR vs. THE ACIT ,CPC, , THRISSUR

In the result, the appeal is allowed for statistical purposes

ITA 31/COCH/2022[2013-14]Status: DisposedITAT Cochin20 Jan 2023AY 2013-14

Bench: Smt. Beena Pillai & Ms. Padmavathy S.Assessment Year : 2013-14

For Appellant: Shri Jojo, CAFor Respondent: Smt. J M Jamuna Devi, Sr. AR
Section 12ASection 143(1)Section 143(1)(a)Section 234ASection 250

charitable purpose in India of Rs.11,12,752/- is disallowed and the A.O computed a sum of Rs.7,07,340/- as total Page 2 of 4 income. Accordingly A.O calculated tax liability of Rs.2,18,568/- and an interest of Rs.56,155/- thereon. Even though the assesse is a trust

SREE NARAYANA DHARMA SABHA,KODUNGALLUR-THRISSUR vs. INCOME TAX OFFICER(EXEMPTION), THRISSUR

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

ITA 152/COCH/2024[2015-16]Status: DisposedITAT Cochin08 Nov 2024AY 2015-16

Bench: Shri Waseem Ahmed & Shri Soundararajan K

For Appellant: Sri.P.J.Anil Kumar, AdvocaateFor Respondent: Smt.Girly Albert, Sr.DR
Section 11Section 143(1)Section 2(15)

trust. During the assessment year 2012-2013, the assessee filed `Nil’ income after the income was applied for the charitable purposes. Thereafter, the return was processed u/s.143(1) of the Act and the case was selected for complete scrutiny assessment for which various details were called for by the Assessing Officer. The assessee also filed all the details sought

SREE NARAYANA DHARMA SABHA,KODUNGALLUR-THRISSUR vs. INCOME TAX OFFICER(EXEMPTION), THRISSUR

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

ITA 154/COCH/2024[2018-19]Status: DisposedITAT Cochin08 Nov 2024AY 2018-19

Bench: Shri Waseem Ahmed & Shri Soundararajan K

For Appellant: Sri.P.J.Anil Kumar, AdvocaateFor Respondent: Smt.Girly Albert, Sr.DR
Section 11Section 143(1)Section 2(15)

trust. During the assessment year 2012-2013, the assessee filed `Nil’ income after the income was applied for the charitable purposes. Thereafter, the return was processed u/s.143(1) of the Act and the case was selected for complete scrutiny assessment for which various details were called for by the Assessing Officer. The assessee also filed all the details sought

SREE NARAYANA DHARMA SABHA,KODUNGALLUR-THRISSUR vs. INCOME TAX OFFICER(EXEMPTION), THRISSUR

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

ITA 151/COCH/2024[2013-14]Status: DisposedITAT Cochin08 Nov 2024AY 2013-14

Bench: Shri Waseem Ahmed & Shri Soundararajan K

For Appellant: Sri.P.J.Anil Kumar, AdvocaateFor Respondent: Smt.Girly Albert, Sr.DR
Section 11Section 143(1)Section 2(15)

trust. During the assessment year 2012-2013, the assessee filed `Nil’ income after the income was applied for the charitable purposes. Thereafter, the return was processed u/s.143(1) of the Act and the case was selected for complete scrutiny assessment for which various details were called for by the Assessing Officer. The assessee also filed all the details sought

SREE NARAYANA DHARMA SABHA,KODUNGALLUR-THRISSUR vs. INCOME TAX OFFICER(EXEMPTION), THRISSUR

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

ITA 150/COCH/2024[2012-13]Status: DisposedITAT Cochin08 Nov 2024AY 2012-13

Bench: Shri Waseem Ahmed & Shri Soundararajan K

For Appellant: Sri.P.J.Anil Kumar, AdvocaateFor Respondent: Smt.Girly Albert, Sr.DR
Section 11Section 143(1)Section 2(15)

trust. During the assessment year 2012-2013, the assessee filed `Nil’ income after the income was applied for the charitable purposes. Thereafter, the return was processed u/s.143(1) of the Act and the case was selected for complete scrutiny assessment for which various details were called for by the Assessing Officer. The assessee also filed all the details sought

SREE NARAYANA DHARMA SABHA,KODUNGALLUR-THRISSUR vs. INCOME TAX OFFICER(EXEMPTION), THRISSUR

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

ITA 153/COCH/2024[2016-17]Status: DisposedITAT Cochin08 Nov 2024AY 2016-17

Bench: Shri Waseem Ahmed & Shri Soundararajan K

For Appellant: Sri.P.J.Anil Kumar, AdvocaateFor Respondent: Smt.Girly Albert, Sr.DR
Section 11Section 143(1)Section 2(15)

trust. During the assessment year 2012-2013, the assessee filed `Nil’ income after the income was applied for the charitable purposes. Thereafter, the return was processed u/s.143(1) of the Act and the case was selected for complete scrutiny assessment for which various details were called for by the Assessing Officer. The assessee also filed all the details sought

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

ITA 205/COCH/2024[2007-08]Status: DisposedITAT Cochin03 Oct 2024AY 2007-08

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)

For Appellant: Shri Surendranath Rao, CAFor Respondent: Smt. Girly Albert, Sr. D.R
Section 11Section 12Section 12ASection 12A(2)Section 147Section 2

disallowance of exemption claimed by the assessee under section 11 of the Act. 3. The facts in brief are that the assessee in the present case is a charitable trust

TOUFEEQ CHARITABLE TRUST,MALAPPURAM vs. ITO, EXEMPTION, THRISSUR

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

ITA 818/COCH/2025[2015-16]Status: DisposedITAT Cochin28 Nov 2025AY 2015-16

Bench: Shri Inturi Rama Rao, Am Assessment Year: 2015-16 Toufeeq Charitable Trust .......... Appellant C-14,139, Thaqua, Andathode, Malappuram [Pan: Aaatt6160E] Vs. The Income Tax Officer (Exemption), Thrissur .......... Respondent Assessee By: ------- None ------- Revenue By: Ms. Neethu S. Sr. Dr Date Of Hearing: 27.11.2025 Date Of Pronouncement: 28.11.2025 O R D E R This Appeal Filed By The Assessee Is Directed Against The Order Of The Commissioner Of Income Tax (Appeals), Agra [Cit(A)] Dated 14.08.2025 For Assessment Year (Ay) 2015-16. 2. Brief Facts Of The Case Are That The Appellant Is A Trust Duly Registered U/S. 12A Of The Income Tax Act, 1961 (The Act). It Is Founded With The Object Of Running Educational Institution For Charity. The Return Of Income For Ay 2015-16 Was Filed On 14.06.2016 Disclosing Nil Income After Claiming Exemption U/S. 11 Of The Act. The Against The Said Return Of Income, The Assessment Was Completed By The Income Tax Officer (Exemption), Thrissur

For Appellant: ------- None -------For Respondent: Ms. Neethu S. Sr. DR
Section 11Section 12ASection 143(3)

disallowance of other items. 4. Being aggrieved, the appellant is in appeal before this Tribunal in the present appeal. 5. When the appeal was called on nobody appeared on behalf of the assessee despite due service of notice of hearing. Therefore, I proceed to dispose of the appeal after hearing the learned Sr. DR. 3 Toufeeq Charitable Trust

SRI GANDHARI AMMANCOIL TRUST,TRIVANDRUM vs. ITIO, EXCEMPTION WARD TVM, TRIVANDRUM

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

ITA 187/COCH/2025[2018-19]Status: DisposedITAT Cochin29 Apr 2025AY 2018-19

Bench: Shri Inturi Rama Rao

For Appellant: Sri.Krishnamoorthy Hariharan, CAFor Respondent: Smt.Leena Lal, Senior AR
Section 11Section 12ASection 139(1)Section 143(1)

charitable activities. The appellant trust also duly registered u/s.12AA of the Income-tax Act, 1961 (“the Act”) on 30.10. 2001. The return of income for the assessment year 2017-2018 was filed on 26.10.2017 disclosing Nil income, after claiming exemption u/s.11 of the Act. The said return of income was processed by the CPC u/s.143(1) of the Act vide

SRI GANDHARIAMMAN COIL TRUST,TRIVANDRUM vs. ITO, EXEMPTION WARD TVM, TRIVANDRUM

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

ITA 186/COCH/2025[2017-18]Status: DisposedITAT Cochin29 Apr 2025AY 2017-18

Bench: Shri Inturi Rama Rao

For Appellant: Sri.Krishnamoorthy Hariharan, CAFor Respondent: Smt.Leena Lal, Senior AR
Section 11Section 12ASection 139(1)Section 143(1)

charitable activities. The appellant trust also duly registered u/s.12AA of the Income-tax Act, 1961 (“the Act”) on 30.10. 2001. The return of income for the assessment year 2017-2018 was filed on 26.10.2017 disclosing Nil income, after claiming exemption u/s.11 of the Act. The said return of income was processed by the CPC u/s.143(1) of the Act vide

ISA VISWA PRAJNANA TRUST,TRIVANDRUM vs. DCIT, EXEMPTION WARD, TRIVANDRUM

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

ITA 177/COCH/2025[2017-18]Status: DisposedITAT Cochin29 Apr 2025AY 2017-18

Bench: Shri Inturi Rama Rao

For Appellant: Sri.V.P.Narayanan, AdvocateFor Respondent: Smt.Leena Lal, Senior AR
Section 11Section 12ASection 139(1)Section 143(1)

disallowing income applied for 2 ITA No.177/Coch/2025. Isa Viswa Prajnana Trust. charitable purposes of Rs.20,20,174, by denying exemption

INFOPARKS KERALA,TRIVANDRUM vs. THE JT DIRECTOR OF IT (OSD) EXEM), COCHIN

In the result, the assessee’s appeals are partly allowed

ITA 76/COCH/2015[2010-11]Status: DisposedITAT Cochin11 Aug 2023AY 2010-11

Bench: Shri Sanjay Arora, Am & Shri Aby T. Varkey, Jm

For Appellant: Sri. Rajakannan, AdvocateFor Respondent: Smt. J.M. Jamuna Devi, Sr.AR
Section 11Section 11(1)Section 12ASection 143(3)Section 2(15)

Charitable Foundation [2018] 402 ITR 441 (SC), so that no disallowance thereof would obtain for years prior to AY 2015-2016. 4. We have heard the parties, and perused the material on record. 4.1 Taking the first issue, the Revenue’s understanding of the amended s. 2(15) stands endorsed by the Apex Court in Ahmedabad Urban Development Authority

INFOPARKS KERALA,COCHIN vs. THE ACIT, COCHIN

In the result, the assessee’s appeals are partly allowed

ITA 77/COCH/2015[2011-12]Status: DisposedITAT Cochin11 Aug 2023AY 2011-12

Bench: Shri Sanjay Arora, Am & Shri Aby T. Varkey, Jm

For Appellant: Sri. Rajakannan, AdvocateFor Respondent: Smt. J.M. Jamuna Devi, Sr.AR
Section 11Section 11(1)Section 12ASection 143(3)Section 2(15)

Charitable Foundation [2018] 402 ITR 441 (SC), so that no disallowance thereof would obtain for years prior to AY 2015-2016. 4. We have heard the parties, and perused the material on record. 4.1 Taking the first issue, the Revenue’s understanding of the amended s. 2(15) stands endorsed by the Apex Court in Ahmedabad Urban Development Authority

INFOPARKS KERALA,TRIVANDRUM vs. THE JT DIRECTOR OF IT (OSD) EXEM), COCHIN

In the result, the assessee’s appeals are partly allowed

ITA 75/COCH/2015[2009-10]Status: DisposedITAT Cochin11 Aug 2023AY 2009-10

Bench: Shri Sanjay Arora, Am & Shri Aby T. Varkey, Jm

For Appellant: Sri. Rajakannan, AdvocateFor Respondent: Smt. J.M. Jamuna Devi, Sr.AR
Section 11Section 11(1)Section 12ASection 143(3)Section 2(15)

Charitable Foundation [2018] 402 ITR 441 (SC), so that no disallowance thereof would obtain for years prior to AY 2015-2016. 4. We have heard the parties, and perused the material on record. 4.1 Taking the first issue, the Revenue’s understanding of the amended s. 2(15) stands endorsed by the Apex Court in Ahmedabad Urban Development Authority

BHARAT CHARITABLE HOSPITAL SOCIETY ,KOTTAYAM vs. CIT (EXEMPTION), KOCHI AT TVM, KOCHI

In the result, the appeal filed by assessee is disposed of on the afore-said terms

ITA 649/COCH/2022[2017-20108]Status: DisposedITAT Cochin28 Aug 2023

Bench: Shri Sanjay Arora (Accountant Member), Shri Manomohan Das (Judicial Member)

For Appellant: K. Krishna K., AdvFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 11Section 12Section 12ASection 13(1)(c)Section 143(3)Section 263

trust registered u/s.12AA of the Act, is running a hospital at Kottayam, Kerala. It filed it’s return of income for the relevant year on 14/3/2018at nil income, claiming deduction u/s. 11 at Rs. 5049.62 lacs, i.e., the entire income, being surplus as per it’s income and expenditure account. It was during the assessment proceedings found to have paid

MRS.GRACY BABU,ADOOR P.O., PATHANAMTHITTA vs. THE DCIT, CEN-CIRCLE, KOTTAYAM

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

ITA 209/COCH/2019[2010-11]Status: DisposedITAT Cochin22 May 2025AY 2010-11

Bench: Shri Inturi Rama Rao & Shri Prakash Chand Yadav

For Appellant: Sri.Anil D.Nair, AdvocateFor Respondent: Sri.Sundarasan S, CIT-DR
Section 132Section 143(3)Section 153ASection 153C

charitable trust. This Trust was taken over by Believers Church, Thiruvalla vide agreement dated 23/02/2009 and 6 ITA Nos.207/Coch/2019 & Ors. Reena Jose & Ors. by that agreement all the assets and liabilities of Carmel Educational Trust were transferred to Believers Church and the assesses ceased to be the trustees of Carmel Educational Trust. According to the CIT(A), the right

MRS.GRACY BABU,ADOOR P.O., PATHANAMTHITTA vs. THE DCIT, CEN-CIRCLE, KOTTAYAM

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

ITA 208/COCH/2019[2009-10]Status: DisposedITAT Cochin22 May 2025AY 2009-10

Bench: Shri Inturi Rama Rao & Shri Prakash Chand Yadav

For Appellant: Sri.Anil D.Nair, AdvocateFor Respondent: Sri.Sundarasan S, CIT-DR
Section 132Section 143(3)Section 153ASection 153C

charitable trust. This Trust was taken over by Believers Church, Thiruvalla vide agreement dated 23/02/2009 and 6 ITA Nos.207/Coch/2019 & Ors. Reena Jose & Ors. by that agreement all the assets and liabilities of Carmel Educational Trust were transferred to Believers Church and the assesses ceased to be the trustees of Carmel Educational Trust. According to the CIT(A), the right