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

housing project, education to poor children, community development etc. The assessee filed its returns of income after claiming exemption u/s. 11 of the Act and the same was allowed by the AO. The search and seizure operations u/s. 132 of the Act were conducted on 05/11/2020 in the premises of appellant-society. It was stated that when the search

M/S.BELIEVERS EASTERN CHURCH,THIRUVALLA vs. THE CIT (EXEMPTION), KOCHI

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

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

housing project, education to poor children, community development etc. The assessee filed its returns of income after claiming exemption u/s. 11 of the Act and the same was allowed by the AO. The search and seizure operations u/s. 132 of the Act were conducted on 05/11/2020 in the premises of appellant-society. It was stated that when the search

M/S.MALANKARA ORTHODOX SYRIAN CHURCH MEDICAL MISSION HOSPITAL,COCHIN vs. THE DY DIT (EXEMPTION), COCHIN

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

Bench: S/Shri Abraham P George, Am & George George K, Jm Malankara Orthodox Syrian Church Vs The Dy Director Of Income Tax Medical Mission Hospital (Exemption) Kolencherry 682 311 Kochi ( Appellant) (Respondent)

12A of the I T Act 1961. The assessee is running a hospital and a medical college. For the assessment year 2011-12, return of income was filed on 30.9.2011 declaring a total income at ‘nil’. In the tax computation statement, the assessee had shown excess utilization for charity of Rs. 16,32,17,532/-. The assessment

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

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

property and utilisation of that parcel. The question whether the proviso to Section 2(15) would apply is something that has to be decided on the basis of the activity or activities during a particular year which would fall for consideration at the hands of the Assessing Authority. 4. We are of the firm view that the decision rendered

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

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

property and utilisation of that parcel. The question whether the proviso to Section 2(15) would apply is something that has to be decided on the basis of the activity or activities during a particular year which would fall for consideration at the hands of the Assessing Authority. 4. We are of the firm view that the decision rendered

BENEESH KUMAR,KOCHI vs. ITO, NON CORP WARD 1(1), KOCHI

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

Bench: Shri Inturi Rama Rao, Am & Shri Soundararajan K., Jm Assessment Year: 2013-14 Beneesh Kumar .......... Appellant Madathuparambu House, Thattzham Road Vaduthala, Kochi 682023 [Pan: Agipb7548Q] Vs. The Income Tax Officer .......... Respondent Non-Corporate Ward, Kochi Appellant By: Shri Ramesh Cherian, Advocate Respondent By: Shri Omanakutan, Sr. D.R. Date Of Hearing: 19.03.2025 Date Of Pronouncement: 29.04.2025

house property’, ‘income from business, and ‘capital gains’. The return of income for AY 2013-14 was filed on 02.12.2013 declaring total income of Rs. 2 Beneesh Kumar 2, 13,150/-. Against the said return of income, the assessment was completed by the Income Tax Officer, Ward-1(1), NC, Kochi (hereinafter called "the AO") vide order dated 25.02.2016 passed

THE DCIT, CALICUT vs. M/S.KUNHITHARUVAI MEMORIAL CHARITABLE TRUST, CALICUT

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

Bench: S/Shri George George K, Jm & Manjunath. G, Am The Dy Commr Of Income Tax Vs M/S Kunhitharuvai Memorial Central Circle Charitable Trust Kozhikode No.1 Mcc Cross Road Kozhikode 673 001 ( Appellant) (Respondent)

12A of the I T Act 1961, filed its return of income for the assessment year 2005-06 on 30.3.2007 declaring ‘nil’ total income and claimed exemption u/s 11 of the I T Act. The case has been selected for scrutiny and accordingly, notices u/s 143(2) and 142(1) were issued. In response to the notices, the authorized representative

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

THE ADIT ( EXEMPTION), KOCHI vs. M/S.INDIAN MEDICAL ASSOCIATION COCHIN BRANCH, COCHIN

In the result, both the appeals of the Revenue are dismissed

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

House, Near Jawaharlal Nehru Stadium, Kaloor, Kochi-682 017. [PAN:AAATI 6119E] ( Revenue-Appellant) (Assessee-Respondent) Revenue by Smt. A.S. Bindhu, Sr. DR Assessee by Shri Thomson Thomas, CA Date of hearing 13/11/2019 Date of pronouncement 27/11/2019 O R D E R Per CHANDRA POOJARI, AM: These appeals filed by the Revenue are directed against the different orders

THE DIT ( EXEMPTION), KOCHI vs. M/S.INDIAN MEDICAL ASSOCIATION COCHIN BRANCH, COCHIN

In the result, both the appeals of the Revenue are dismissed

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

House, Near Jawaharlal Nehru Stadium, Kaloor, Kochi-682 017. [PAN:AAATI 6119E] ( Revenue-Appellant) (Assessee-Respondent) Revenue by Smt. A.S. Bindhu, Sr. DR Assessee by Shri Thomson Thomas, CA Date of hearing 13/11/2019 Date of pronouncement 27/11/2019 O R D E R Per CHANDRA POOJARI, AM: These appeals filed by the Revenue are directed against the different orders