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231 results for “house property”+ Section 13(8)clear

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Key Topics

Section 25073Section 143(3)44Addition to Income40Section 26323Section 37(1)22Section 153A17Section 80G16Section 13215Section 143(2)11

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

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

ITA 336/COCH/2015[2005-06]Status: DisposedITAT Cochin11 Sept 2017AY 2005-06

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)

Section 11Section 12ASection 13(1)Section 13(1)(c)Section 13(3)Section 143(2)

property of the trust or the institution, is used or applied directly or indirectly for the benefit of any person referred in sub. Section (3), then the trust is not entitled to exemption u/s 11 of the I T Act. Similarly, provisions of sec. 164(2) states that in a case where the whole or any part of the relevant

Showing 1–20 of 231 · Page 1 of 12

...
Disallowance11
Deduction9
Exemption8

SILLS KARINGATTIL JOSE,NEDUMKANDOM vs. ITO WARD 2, THODUPUZHA

Appeal is partly allowed for statistical purpose

ITA 132/COCH/2023[2016-17]Status: DisposedITAT Cochin19 Nov 2024AY 2016-17

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singhsils Karingattil Jose Income Tax Officer Np 3/406, Karingattil Ward - 2, House, Munnar Road Thodupuzha Vs. Nedumkandom P.O. [Pan: Afopj8789C] (Appellant) (Respondent)

For Appellant: Shri P. M. Veeramani, CAFor Respondent: Smt. V. Swarnalatha, Sr. D.R
Section 2(47)Section 2(47)(V)Section 250Section 50CSection 53ASection 56(2)(vii)

House, Munnar Road Thodupuzha vs. Nedumkandom P.O. [PAN: AFOPJ8789C] (Appellant) (Respondent) Appellant by: Shri P. M. Veeramani, CA Respondent by: Smt. V. Swarnalatha, Sr. D.R. Date of Hearing: 22.08.2024 Date of Pronouncement: 19.11.2024 O R D E R Per Satbeer Singh Godara, Judicial Member: This assessee’s appeal for A.Y. 2016-17 arises against the CIT(A)/National Faceless Appeal

SMT. MARIES JOSEPH,THRISSUR vs. DCIT, INT. TAXATION, KOCHI, KOCHI

In the result, appeal in ITA No

ITA 566/COCH/2022[2015-2016]Status: DisposedITAT Cochin02 Jan 2023AY 2015-2016

Bench: Shri N. V. Vasudevan & Ms. Padmavathy S

For Appellant: Shri. Arun Raj S, AdvocateFor Respondent: Smt. J M Jamuna Devi, Sr AR
Section 250Section 271(1)(c)Section 54F

8 of 14 Act. When the legislature has made it clear that exemption u/s 54/ 54F is available only to residential house owned in India, the investments made in residential houses owned abroad is outside the scope of consideration while deciding the eligibility/allowability of exemption u/s 54/54F of the Income Tax Act with effect from 1-4-2015 i.e., from

SMT. MARIES JOSEPH,THRISSUR vs. DCIT, INT. TAXATION, KOCHI, KOCHI

In the result, appeal in ITA No

ITA 613/COCH/2022[2015-2016]Status: DisposedITAT Cochin02 Jan 2023AY 2015-2016

Bench: Shri N. V. Vasudevan & Ms. Padmavathy S

For Appellant: Shri. Arun Raj S, AdvocateFor Respondent: Smt. J M Jamuna Devi, Sr AR
Section 250Section 271(1)(c)Section 54F

8 of 14 Act. When the legislature has made it clear that exemption u/s 54/ 54F is available only to residential house owned in India, the investments made in residential houses owned abroad is outside the scope of consideration while deciding the eligibility/allowability of exemption u/s 54/54F of the Income Tax Act with effect from 1-4-2015 i.e., from

ROSE GEORGE KOLLANUR,THRISSUR vs. ITO WARD 2(2), THRISSUR, THRISSUR

In the result, the appeal by the assessee is allowed

ITA 610/COCH/2022[2014-2015]Status: DisposedITAT Cochin19 Dec 2022AY 2014-2015

Bench: Shri N. V. Vasudevan & Ms. Padmavathy Sassessment Year : 2014-15

For Appellant: Shri V Ramnath, CAFor Respondent: Smt. J M Jamuna Devi, Sr. AR
Section 139(1)Section 143(3)Section 54Section 54F

8. 088355 16.05.2015 Part 733601 776 7031 Received 9. ICICI Bank 088358 19.09.2015 Part 972604 951 10. ICICI Bank Online 19.09.2015 TDS 9820 953 9820 Received 11. HDFC 12. ICICI Bank 088360 20.11.2015 Part 1966302 1067 18750 Received 13. ICICI Bank 088362 04.01.2016 Part 983151 1176 9375 Received 14. ICICI Bank 088363 20.01.2016 Part 983151 1198 9375 Received 15. ICICI

THRISSUR DISTRICT POLICE CO OPERATIVE SOCIETY LTD,THRISSUR vs. INCOME TAX OFFICER, THRISSUR

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

ITA 408/COCH/2024[2014-15]Status: DisposedITAT Cochin19 May 2025AY 2014-15

Bench: Shri Inturi Rama Rao & Shri Keshav Dubey

For Appellant: Shri M.Ramdas, CAFor Respondent: Smt. Leena Lal, Sr. A.R
Section 154Section 250Section 253(5)

house property incomeare not covered under the provision of section 80P(2)(a)(i) of Act as these incomesare not earned by providing credit facilities to its members. ii) The assessee society regularly invested funds not immediately required for business purposes. Interest on such investments, therefore could not fall within the meaning of the expression ‘ profits and gains of business

THRISSUR DISTRICT POLICE CO OPERATIVE SOCIETY LTD,THRISSUR vs. INCOME TAX OFFICER, THRISSUR

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

ITA 409/COCH/2024[2016-17]Status: DisposedITAT Cochin19 May 2025AY 2016-17

Bench: Shri Inturi Rama Rao & Shri Keshav Dubey

For Appellant: Shri M.Ramdas, CAFor Respondent: Smt. Leena Lal, Sr. A.R
Section 154Section 250Section 253(5)

house property incomeare not covered under the provision of section 80P(2)(a)(i) of Act as these incomesare not earned by providing credit facilities to its members. ii) The assessee society regularly invested funds not immediately required for business purposes. Interest on such investments, therefore could not fall within the meaning of the expression ‘ profits and gains of business

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

ITA 127/COCH/2016[2011-12]Status: DisposedITAT Cochin16 Mar 2017AY 2011-12

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)

Section 11Section 11(4)Section 12ASection 143(3)Section 263Section 40A(7)Section 47A(7)

13. The fervent argument of ld.CIT Departmental Representative Mr. Jindal, in this regard, were that the definition of business is very wide as defined in the Act and this definition is also not exhaustive. As per his arguments this clause being an inclusive clause, therefore, not only the four items as enumerated in the definition, but the other activities

LAST HOUR MINISTRY,THIRUVALLA vs. ACIT(EXEMPTION), KOCHI

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

ITA 12/COCH/2021[2020-21]Status: DisposedITAT Cochin04 Aug 2025AY 2020-21

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

For Appellant: Shri B. Ramakrishnan, &For Respondent: Smt. Veni Raj, CIT-DR
Section 11Section 12ASection 13Section 132

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

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

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

ITA 13/COCH/2021[2020-21]Status: DisposedITAT Cochin04 Aug 2025AY 2020-21

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

For Appellant: Shri B. Ramakrishnan, &For Respondent: Smt. Veni Raj, CIT-DR
Section 11Section 12ASection 13Section 132

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

ITA 15/COCH/2021[2020-21]Status: DisposedITAT Cochin04 Aug 2025AY 2020-21

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

For Appellant: Shri B. Ramakrishnan, &For Respondent: Smt. Veni Raj, CIT-DR
Section 11Section 12ASection 13Section 132

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

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

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

ITA 14/COCH/2021[2020-21]Status: DisposedITAT Cochin04 Aug 2025AY 2020-21

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

For Appellant: Shri B. Ramakrishnan, &For Respondent: Smt. Veni Raj, CIT-DR
Section 11Section 12ASection 13Section 132

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

THE ACIT, COCHIN vs. M/S.PTL ENTERPRISES LTD, COCHIN

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

ITA 161/COCH/2017[2012-13]Status: DisposedITAT Cochin06 May 2019AY 2012-13

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

For Appellant: Sri.Alok MitraFor Respondent: Sri.Abraham Joseph Markose
Section 56(2)(ii)

13 M/s.PTL Enterprises Limited. house property and by way of business it is giving property on rent and if it is receiving rent from the said property as its business income, the said income, even if in the nature of rent, should be treated as “Business Income” because the assessee is having a business of renting his property

THE ACIT, COCHIN vs. M/S.PTL ENTERPRISES LTD, COCHIN

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

ITA 160/COCH/2017[2011-12]Status: DisposedITAT Cochin06 May 2019AY 2011-12

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

For Appellant: Sri.Alok MitraFor Respondent: Sri.Abraham Joseph Markose
Section 56(2)(ii)

13 M/s.PTL Enterprises Limited. house property and by way of business it is giving property on rent and if it is receiving rent from the said property as its business income, the said income, even if in the nature of rent, should be treated as “Business Income” because the assessee is having a business of renting his property

THE ACIT, COCHIN vs. M/S.PTL ENTERPRISES LTD, COCHIN

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

ITA 162/COCH/2017[2013-14]Status: DisposedITAT Cochin06 May 2019AY 2013-14

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

For Appellant: Sri.Alok MitraFor Respondent: Sri.Abraham Joseph Markose
Section 56(2)(ii)

13 M/s.PTL Enterprises Limited. house property and by way of business it is giving property on rent and if it is receiving rent from the said property as its business income, the said income, even if in the nature of rent, should be treated as “Business Income” because the assessee is having a business of renting his property

SRI.ESSA ISMAIL SAIT,ERNAKULAM vs. THE ACIT,CIR-2(1),, ERNAKULAM

In the result, the appeal of the assessee is partly allowed and the appeals

ITA 605/COCH/2005[1999-2000]Status: DisposedITAT Cochin17 Jan 2019AY 1999-2000

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

Section 2(24)(vi)Section 48

house in the said gifted property with assistance from Ismail Sait and utilizing own funds. The landed property was attached by TRO on 10/02/2005 in connection with recovery of tax arrears of the present assessee, Shri Essa Ismail Sait. In the letter written by Smt. Farhana Sait to ACIT, Circle-1(1), Ooty dated 15/12/2004, it was stated that

THEACIT, CIR-1(1),EKM, ERNAKULAM vs. SRI.E.M.JOHNY, KOTHAMANGALAM

In the result, the appeal of the assessee is partly allowed and the appeals

ITA 453/COCH/2007[1999-2000]Status: DisposedITAT Cochin17 Jan 2019AY 1999-2000

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

Section 2(24)(vi)Section 48

house in the said gifted property with assistance from Ismail Sait and utilizing own funds. The landed property was attached by TRO on 10/02/2005 in connection with recovery of tax arrears of the present assessee, Shri Essa Ismail Sait. In the letter written by Smt. Farhana Sait to ACIT, Circle-1(1), Ooty dated 15/12/2004, it was stated that

THE ACIT, CIRCLE-1(1), ERNAKULAM, ERNAKULAM vs. SRI.E.M.PAUL, EDAKATTUKUDIYIL, KOTHAMANGALAM

In the result, the appeal of the assessee is partly allowed and the appeals

ITA 449/COCH/2007[1999-2000]Status: DisposedITAT Cochin17 Jan 2019AY 1999-2000

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

Section 2(24)(vi)Section 48

house in the said gifted property with assistance from Ismail Sait and utilizing own funds. The landed property was attached by TRO on 10/02/2005 in connection with recovery of tax arrears of the present assessee, Shri Essa Ismail Sait. In the letter written by Smt. Farhana Sait to ACIT, Circle-1(1), Ooty dated 15/12/2004, it was stated that

THE ITO, WD-2, THODUPUZHA, THODUPUZHA vs. SRI.E.J.SONY, KOTHAMANGALAM

In the result, the appeal of the assessee is partly allowed and the appeals

ITA 355/COCH/2006[1999-2000]Status: DisposedITAT Cochin17 Jan 2019AY 1999-2000

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

Section 2(24)(vi)Section 48

house in the said gifted property with assistance from Ismail Sait and utilizing own funds. The landed property was attached by TRO on 10/02/2005 in connection with recovery of tax arrears of the present assessee, Shri Essa Ismail Sait. In the letter written by Smt. Farhana Sait to ACIT, Circle-1(1), Ooty dated 15/12/2004, it was stated that

THE ITO, WARD-2, THODUPUZHA, THODUPUZHA vs. SRI.MARTIN JOHNY, KOTHAMANGALAM

In the result, the appeal of the assessee is partly allowed and the appeals

ITA 354/COCH/2006[1999-2000]Status: DisposedITAT Cochin17 Jan 2019AY 1999-2000

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

Section 2(24)(vi)Section 48

house in the said gifted property with assistance from Ismail Sait and utilizing own funds. The landed property was attached by TRO on 10/02/2005 in connection with recovery of tax arrears of the present assessee, Shri Essa Ismail Sait. In the letter written by Smt. Farhana Sait to ACIT, Circle-1(1), Ooty dated 15/12/2004, it was stated that