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15 results for “penalty u/s 271”+ Charitable Trustclear

Sorted by relevance

Karnataka120Delhi111Chennai100Mumbai96Bangalore53Ahmedabad36Hyderabad34Jaipur29Pune25Lucknow23Chandigarh21Allahabad19Cochin15Amritsar14Visakhapatnam12Kolkata12Indore7Nagpur6Surat5Raipur4Jodhpur3Agra3Patna3Rajkot2Ranchi1Dehradun1

Key Topics

Section 271(1)(c)18Penalty15Addition to Income15Section 249(2)12Section 14412Section 13212Section 153A12Section 27112Condonation of Delay

RAJAGIRI EDUCATIONAL AND CHARITABLE TRUST,RAJAGIRI,KALAMASSERY vs. ITO EXEMPTION CIRCLE, KOCHI

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

ITA 500/COCH/2025[2012-13]Status: DisposedITAT Cochin14 Aug 2025AY 2012-13

Bench: Shri Inturi Rama Rao, Am & Shri Soundararajan K., Jm Assessment Year: 2012-13 Rajagiri Educational & Charitable Trust .......... Appellant Rajagiri, Kalamassery 683104 [Pan: Aaatr5410K] Vs. Ito (Exemption Circle), Kochi .......... Respondent Assessee By: Shri C.J. Romid, Ca Revenue By: Smt. Leena Lal, Sr. D.R. Date Of Hearing: 05.08.2025 Date Of Pronouncement: 14.08.2025

For Appellant: Shri C.J. Romid, CAFor Respondent: Smt. Leena Lal, Sr. D.R
Section 147Section 148Section 271(1)(c)

Charitable Trust was issued on 29.03.2019. In response to the notice u/s. 148, the assessee filed return of income declaring Nil income and claimed expenditure of Rs. 28,55,89,443/-. Against the said return of income, the assessment was completed by the National Faceless Assessment Centre (hereinafter called "the AO") vide order dated 23.12.2019 passed u/s

12
Section 44A4
Section 12A(1)(b)4
Charitable Trust3

SRI VARGHESE M.UTHUP,KOCHI vs. THE ACIT,CEN-CIRCLE-2, KOCHI

In the result, the appeals of the assessee are partly allowed

ITA 161/COCH/2019[2009-10]Status: DisposedITAT Cochin08 Jul 2019AY 2009-10

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

Section 132Section 144Section 153ASection 249(2)Section 271Section 271(1)(c)

271(l)(c), for AY I.T.A. Nos.161-172/Coch/2019 2009-10, 2010-12, 2012-13, 2013-14, 2014-15 & 2015-16, being invalid due to reasons discussed above, were thus dismissed by CIT(A). 4. Against this, the assessee is in appeal before us. Before us, the assessee has filed an affidavit dated 19/06/2019 stating as follows: “A search u/s

SRI.VARUGEHESE M. UTHUP,KOCHI vs. THE ACIT, CEN-CIRCLE,, KOCHI

In the result, the appeals of the assessee are partly allowed

ITA 164/COCH/2019[2013-14]Status: DisposedITAT Cochin08 Jul 2019AY 2013-14

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

Section 132Section 144Section 153ASection 249(2)Section 271Section 271(1)(c)

271(l)(c), for AY I.T.A. Nos.161-172/Coch/2019 2009-10, 2010-12, 2012-13, 2013-14, 2014-15 & 2015-16, being invalid due to reasons discussed above, were thus dismissed by CIT(A). 4. Against this, the assessee is in appeal before us. Before us, the assessee has filed an affidavit dated 19/06/2019 stating as follows: “A search u/s

SRI.VARUGEHESE M. UTHUP,KOCHI vs. THE ACIT, CEN-CIRCLE,, KOCHI

In the result, the appeals of the assessee are partly allowed

ITA 166/COCH/2019[2015-16]Status: DisposedITAT Cochin08 Jul 2019AY 2015-16

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

Section 132Section 144Section 153ASection 249(2)Section 271Section 271(1)(c)

271(l)(c), for AY I.T.A. Nos.161-172/Coch/2019 2009-10, 2010-12, 2012-13, 2013-14, 2014-15 & 2015-16, being invalid due to reasons discussed above, were thus dismissed by CIT(A). 4. Against this, the assessee is in appeal before us. Before us, the assessee has filed an affidavit dated 19/06/2019 stating as follows: “A search u/s

SRI.VARUGEHESE M. UTHUP,KOCHI vs. THE ACIT, CEN-CIRCLE,, KOCHI

In the result, the appeals of the assessee are partly allowed

ITA 167/COCH/2019[2009-10]Status: DisposedITAT Cochin08 Jul 2019AY 2009-10

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

Section 132Section 144Section 153ASection 249(2)Section 271Section 271(1)(c)

271(l)(c), for AY I.T.A. Nos.161-172/Coch/2019 2009-10, 2010-12, 2012-13, 2013-14, 2014-15 & 2015-16, being invalid due to reasons discussed above, were thus dismissed by CIT(A). 4. Against this, the assessee is in appeal before us. Before us, the assessee has filed an affidavit dated 19/06/2019 stating as follows: “A search u/s

SRI.VARUGEHESE M. UTHUP,KOCHI vs. THE ACIT, CEN-CIRCLE,, KOCHI

In the result, the appeals of the assessee are partly allowed

ITA 170/COCH/2019[2013-14]Status: DisposedITAT Cochin08 Jul 2019AY 2013-14

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

Section 132Section 144Section 153ASection 249(2)Section 271Section 271(1)(c)

271(l)(c), for AY I.T.A. Nos.161-172/Coch/2019 2009-10, 2010-12, 2012-13, 2013-14, 2014-15 & 2015-16, being invalid due to reasons discussed above, were thus dismissed by CIT(A). 4. Against this, the assessee is in appeal before us. Before us, the assessee has filed an affidavit dated 19/06/2019 stating as follows: “A search u/s

SRI.VARUGEHESE M. UTHUP,KOCHI vs. THE ACIT, CEN-CIRCLE,, KOCHI

In the result, the appeals of the assessee are partly allowed

ITA 172/COCH/2019[2015-16]Status: DisposedITAT Cochin08 Jul 2019AY 2015-16

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

Section 132Section 144Section 153ASection 249(2)Section 271Section 271(1)(c)

271(l)(c), for AY I.T.A. Nos.161-172/Coch/2019 2009-10, 2010-12, 2012-13, 2013-14, 2014-15 & 2015-16, being invalid due to reasons discussed above, were thus dismissed by CIT(A). 4. Against this, the assessee is in appeal before us. Before us, the assessee has filed an affidavit dated 19/06/2019 stating as follows: “A search u/s

SRI VARGHESE M.UTHUP,KOCHI vs. THE ACIT,CEN-CIRCLE-2, KOCHI

In the result, the appeals of the assessee are partly allowed

ITA 162/COCH/2019[2010-11]Status: DisposedITAT Cochin08 Jul 2019AY 2010-11

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

Section 132Section 144Section 153ASection 249(2)Section 271Section 271(1)(c)

271(l)(c), for AY I.T.A. Nos.161-172/Coch/2019 2009-10, 2010-12, 2012-13, 2013-14, 2014-15 & 2015-16, being invalid due to reasons discussed above, were thus dismissed by CIT(A). 4. Against this, the assessee is in appeal before us. Before us, the assessee has filed an affidavit dated 19/06/2019 stating as follows: “A search u/s

SRI.VARUGEHESE M. UTHUP,KOCHI vs. THE ACIT, CEN-CIRCLE,, KOCHI

In the result, the appeals of the assessee are partly allowed

ITA 163/COCH/2019[2012-13]Status: DisposedITAT Cochin08 Jul 2019AY 2012-13

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

Section 132Section 144Section 153ASection 249(2)Section 271Section 271(1)(c)

271(l)(c), for AY I.T.A. Nos.161-172/Coch/2019 2009-10, 2010-12, 2012-13, 2013-14, 2014-15 & 2015-16, being invalid due to reasons discussed above, were thus dismissed by CIT(A). 4. Against this, the assessee is in appeal before us. Before us, the assessee has filed an affidavit dated 19/06/2019 stating as follows: “A search u/s

SRI.VARUGEHESE M. UTHUP,KOCHI vs. THE ACIT, CEN-CIRCLE,, KOCHI

In the result, the appeals of the assessee are partly allowed

ITA 165/COCH/2019[2014-15]Status: DisposedITAT Cochin08 Jul 2019AY 2014-15

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

Section 132Section 144Section 153ASection 249(2)Section 271Section 271(1)(c)

271(l)(c), for AY I.T.A. Nos.161-172/Coch/2019 2009-10, 2010-12, 2012-13, 2013-14, 2014-15 & 2015-16, being invalid due to reasons discussed above, were thus dismissed by CIT(A). 4. Against this, the assessee is in appeal before us. Before us, the assessee has filed an affidavit dated 19/06/2019 stating as follows: “A search u/s

SRI.VARUGEHESE M. UTHUP,KOCHI vs. THE ACIT, CEN-CIRCLE,, KOCHI

In the result, the appeals of the assessee are partly allowed

ITA 168/COCH/2019[2010-11]Status: DisposedITAT Cochin08 Jul 2019AY 2010-11

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

Section 132Section 144Section 153ASection 249(2)Section 271Section 271(1)(c)

271(l)(c), for AY I.T.A. Nos.161-172/Coch/2019 2009-10, 2010-12, 2012-13, 2013-14, 2014-15 & 2015-16, being invalid due to reasons discussed above, were thus dismissed by CIT(A). 4. Against this, the assessee is in appeal before us. Before us, the assessee has filed an affidavit dated 19/06/2019 stating as follows: “A search u/s

SRI.VARUGEHESE M. UTHUP,KOCHI vs. THE ACIT, CEN-CIRCLE,, KOCHI

In the result, the appeals of the assessee are partly allowed

ITA 169/COCH/2019[2012-13]Status: DisposedITAT Cochin08 Jul 2019AY 2012-13

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

Section 132Section 144Section 153ASection 249(2)Section 271Section 271(1)(c)

271(l)(c), for AY I.T.A. Nos.161-172/Coch/2019 2009-10, 2010-12, 2012-13, 2013-14, 2014-15 & 2015-16, being invalid due to reasons discussed above, were thus dismissed by CIT(A). 4. Against this, the assessee is in appeal before us. Before us, the assessee has filed an affidavit dated 19/06/2019 stating as follows: “A search u/s

SRI.VARUGEHESE M. UTHUP,KOCHI vs. THE ACIT, CEN-CIRCLE,, KOCHI

In the result, the appeals of the assessee are partly allowed

ITA 171/COCH/2019[2014-15]Status: DisposedITAT Cochin08 Jul 2019AY 2014-15

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

Section 132Section 144Section 153ASection 249(2)Section 271Section 271(1)(c)

271(l)(c), for AY I.T.A. Nos.161-172/Coch/2019 2009-10, 2010-12, 2012-13, 2013-14, 2014-15 & 2015-16, being invalid due to reasons discussed above, were thus dismissed by CIT(A). 4. Against this, the assessee is in appeal before us. Before us, the assessee has filed an affidavit dated 19/06/2019 stating as follows: “A search u/s

SHALOM CHARITABLE MINISTRIES OF INDIA,PALAKKAD vs. ITO (EXEMPTION), THRISSUR

ITA 545/COCH/2025[2011-12]Status: DisposedITAT Cochin10 Sept 2025AY 2011-12

Bench: SHRI INTURI RAMA RAO (Accountant Member), SHRI RAHUL CHAUDHARY (Judicial Member)

For Appellant: NoneFor Respondent: Smt. Leena Lal, Sr. DR
Section 12A(1)(b)Section 14Section 250Section 271(1)(c)Section 44A

trust is envisaged in section 12A(1)(b) of the Act. 4) It is submitted that micro finance activity is only a charitable activity designed in such a way that the poor sections of the society are to be benefited and to be uplifted, especially rural women who do not have substantial income. 5) Be that as it may audit

SHALOM CHARITABLE MINISTRIES OF INDIA,PALAKKAD vs. ITO (EXEMPTION), THRISSUR

ITA 548/COCH/2025[2007-08]Status: DisposedITAT Cochin10 Sept 2025AY 2007-08

Bench: SHRI INTURI RAMA RAO (Accountant Member), SHRI RAHUL CHAUDHARY (Judicial Member)

For Appellant: NoneFor Respondent: Smt. Leena Lal, Sr. DR
Section 12A(1)(b)Section 14Section 250Section 271(1)(c)Section 44A

trust is envisaged in section 12A(1)(b) of the Act. 4) It is submitted that micro finance activity is only a charitable activity designed in such a way that the poor sections of the society are to be benefited and to be uplifted, especially rural women who do not have substantial income. 5) Be that as it may audit