AYANA CHARITABLE TRUST,THIRUVALLA vs. DCIT(EXEMPTION), TRIVANDRUM

In the result, all the appeals filed by the assessees stand allowed

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

Charitable Trust, 303/Thengumtharayil, Kuttapuzha P.O., Thiruvalla, Kerala [PAN : AAATG 0907 G] 4. Believers Eastern Church, Thomas Nagar, Kuttappuzha P.O. Thiruvalla, Kerala [PAN : AAATB 4723 D] vs. Commissioner of Income Tax .......... Respondent (Exemption) Kochi. 2 ITA No. 12-15/Coch/2021 Last Hour Ministry & Ors. Appellant by: Shri B. Ramakrishnan, & Shri Shrenik Chordia, CAs Respondent by: Smt. Veni Raj, CIT-DR Date

LOVE INDIA MINISTRIES,THIRUVALLA vs. THE DCIT(EXEMPTION), KOCHI

In the result, all the appeals filed by the assessees stand allowed

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

Charitable Trust, 303/Thengumtharayil, Kuttapuzha P.O., Thiruvalla, Kerala [PAN : AAATG 0907 G] 4. Believers Eastern Church, Thomas Nagar, Kuttappuzha P.O. Thiruvalla, Kerala [PAN : AAATB 4723 D] vs. Commissioner of Income Tax .......... Respondent (Exemption) Kochi. 2 ITA No. 12-15/Coch/2021 Last Hour Ministry & Ors. Appellant by: Shri B. Ramakrishnan, & Shri Shrenik Chordia, CAs Respondent by: Smt. Veni Raj, CIT-DR Date

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

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

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

property’ (IFHP), and cannot be treated as business income. Reliance stood also placed by it on the decisions in Addl.CIT v. Surat Art and Silk Mfrs. Assn. [1980] 121 ITR 1 (SC); CIT v. Gujarat Maritime Board [2007] 295 ITR 561 (SC); CIT v. Dawoodi Bohra Jamat [2014] 364 ITR 31 (SC); and DIT(E) v. Sabarmati Ashram Gaushala Trust

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

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

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

property’ (IFHP), and cannot be treated as business income. Reliance stood also placed by it on the decisions in Addl.CIT v. Surat Art and Silk Mfrs. Assn. [1980] 121 ITR 1 (SC); CIT v. Gujarat Maritime Board [2007] 295 ITR 561 (SC); CIT v. Dawoodi Bohra Jamat [2014] 364 ITR 31 (SC); and DIT(E) v. Sabarmati Ashram Gaushala Trust

INFOPARKS KERALA,COCHIN vs. THE ACIT, COCHIN

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

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

property’ (IFHP), and cannot be treated as business income. Reliance stood also placed by it on the decisions in Addl.CIT v. Surat Art and Silk Mfrs. Assn. [1980] 121 ITR 1 (SC); CIT v. Gujarat Maritime Board [2007] 295 ITR 561 (SC); CIT v. Dawoodi Bohra Jamat [2014] 364 ITR 31 (SC); and DIT(E) v. Sabarmati Ashram Gaushala Trust

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

Bench: Shri Inturi Rama Rao & Shri Prakash Chand Yadav

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

SRI.JOSE THOMAS,ADOOR P.O., PATHANAMTHITTA vs. THE ACIT,CEN-CIRCLE, KOTTAYAM

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

Bench: Shri Inturi Rama Rao & Shri Prakash Chand Yadav

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

SRI.JOSE THOMAS,ADOOR P.O., PATHANAMTHITTA vs. THE ACIT,CEN-CIRCLE, KOTTAYAM

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

Bench: Shri Inturi Rama Rao & Shri Prakash Chand Yadav

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.REENA JOSE,PATHANAMTHITTA vs. THE DCIT, CEN-CIRCLE,, KOTTAYAM

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

Bench: Shri Inturi Rama Rao & Shri Prakash Chand Yadav

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

Bench: Shri Inturi Rama Rao & Shri Prakash Chand Yadav

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

SANATANA DHARMA VIDYASALA,ALAPPUZHA vs. THE COMMISSIONER OF INCOME TAX (EXEMPTION), KOCHI, KOCHI

In the result, appeal of the assessee is allowed for statistical purpose

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

House when a Bill for enacting a statutory provision is being debated are inadmissible for the purpose of interpreting the statutory provision but the speech made by the 14 ITA.Nos.278 & 279/COCH./2024 mover of the Bill explaining the reason for the introduction of the Bill can certainly be referred to for the purpose of ascertaining the mischief sought

SANATANA DHARMA EDUCATIONAL AND CULTURAL SOCIETY,ALAPPUZHA vs. THE COMMISSIONER OF INCOME TAX (EXEMPTION), KOCHI, KOCHI

In the result, appeal of the assessee is allowed for statistical purpose

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

House when a Bill for enacting a statutory provision is being debated are inadmissible for the purpose of interpreting the statutory provision but the speech made by the 14 ITA.Nos.278 & 279/COCH./2024 mover of the Bill explaining the reason for the introduction of the Bill can certainly be referred to for the purpose of ascertaining the mischief sought

KERALA INDUSTRIAL INFRASTRUTURE DEV CORPORATION(KINFRA),TRIVANDRUM vs. THE ASSISTANT DIRECTOR OF INCOME TAX(EXEMPTION), TRIVANDRUM

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

charitable activities, respectively. The dispute in nutshell before us is that the assessee claims itself to be a state government body/undertaking only whereas the department wishes to hold its activities as services / commercial in nature attracting sec.2(15) 1st proviso in the Act. 3. We are informed in this backdrop that the tribunal’s earlier learned co-ordinate bench

ASSISTANT DIRECTOR OF INCOME-TAX(EXEMPTION), TRIVANDRUM vs. KERALA INDUSTRIAL INFRASTRUCTURE DEV.CORPORATION, TRIVANDRUM

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

charitable activities, respectively. The dispute in nutshell before us is that the assessee claims itself to be a state government body/undertaking only whereas the department wishes to hold its activities as services / commercial in nature attracting sec.2(15) 1st proviso in the Act. 3. We are informed in this backdrop that the tribunal’s earlier learned co-ordinate bench

SREEKANTESWARAKSHETRA YOGAM,KOZHIKKODE vs. DCIT, BENGALURU

In the result, the appeal is allowed for statistical purposes

Bench: Smt. Beena Pillai & Ms. Padmavathy S.Assessment Year : 2014-15

charitable trust computed u/s. 11 by relying on various judicial decisions. Aggrieved, the assessee is in appeal before the Tribunal on the following grounds:- “1. The Appellate Order of the learned Commissioner of Income tax(Appeals), National Faceless Appeal Centre is opposed to law and facts of the case. 2. Under the scheme the Income tax Act, net income

CARMEL CONVENT ,THIRUVANANTHAPURAM vs. ITO EXEMPTION WARD, TRIVANDRAM, THIRUVANANTHAPURAM

In the result, the assessee’s appeal is partly allowed and partly allowed for statistical purposes, and it’s stay petition is dismissed

Bench: Shri Sanjay Arora & Dr. Seethalakshmi

property held for charitable or religious purposes. 11. (1) Subject to the provisions of sections 60 to 63, the following income shall not be included in the total income of the previous year of the person in receipt of the income— (a) ------------------------ (b) ------------------------ (c) ------------------------- (d) income in the form of voluntary contributions made with a specific direction that they shall