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19 results for “reassessment”+ Charitable Trustclear

Sorted by relevance

Mumbai205Delhi200Chennai160Bangalore83Pune59Ahmedabad55Hyderabad52Jaipur41Chandigarh36Cuttack27Allahabad26Visakhapatnam23Amritsar21Cochin19Lucknow16Indore12Kolkata11Agra9Raipur6Guwahati6Patna5Dehradun4Rajkot4Surat3Telangana3Karnataka3Kerala3Nagpur3Himachal Pradesh2Jodhpur2Varanasi2SC1

Key Topics

Section 12A33Section 1126Exemption16Section 139(1)14Section 143(3)13Addition to Income13Section 4012Section 14810Section 6810Section 147

M/S.KUNHITHARUVAI MEMORIAL CHARITABLE TRUST,CALICUT vs. THE DCIT, CEN-CIRCLE-2, CALICUT

In the result, the appeals filed by the assessee are disposed of as follows:

ITA 257/COCH/2018[2008-09]Status: DisposedITAT Cochin27 May 2019AY 2008-09

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

Section 10ASection 11Section 11(5)Section 12ASection 13Section 13(1)(c)Section 132Section 139(1)Section 153A

charitable religious trust or institution is expected to file auditor's report along with the return but in cases where for reasons beyond the control of the assessee some delay has occurred in filing the said report, the ITO, for reasons to be recorded, has been authorised to condone the delay in furnishing the auditor's report and accepting

9
Charitable Trust8
Reopening of Assessment7

M/S.KUNHITHARUVAI MEMORIAL CHARITABLE TRUST,CALICUT vs. THE DCIT, CEN-CIRCLE-2, CALICUT

In the result, the appeals filed by the assessee are disposed of as follows:

ITA 261/COCH/2018[2012-13]Status: DisposedITAT Cochin27 May 2019AY 2012-13

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

Section 10ASection 11Section 11(5)Section 12ASection 13Section 13(1)(c)Section 132Section 139(1)Section 153A

charitable religious trust or institution is expected to file auditor's report along with the return but in cases where for reasons beyond the control of the assessee some delay has occurred in filing the said report, the ITO, for reasons to be recorded, has been authorised to condone the delay in furnishing the auditor's report and accepting

M/S.KUNHITHARUVAI MEMORIAL CHARITABLE TRUST,CALICUT vs. THE DCIT, CEN-CIRCLE-2, CALICUT

In the result, the appeals filed by the assessee are disposed of as follows:

ITA 259/COCH/2018[2010-11]Status: DisposedITAT Cochin27 May 2019AY 2010-11

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

Section 10ASection 11Section 11(5)Section 12ASection 13Section 13(1)(c)Section 132Section 139(1)Section 153A

charitable religious trust or institution is expected to file auditor's report along with the return but in cases where for reasons beyond the control of the assessee some delay has occurred in filing the said report, the ITO, for reasons to be recorded, has been authorised to condone the delay in furnishing the auditor's report and accepting

M/S.KUNHITHARUVAI MEMORIAL CHARITABLE TRUST,CALICUT vs. THE DCIT, CEN-CIRCLE-2, CALICUT

In the result, the appeals filed by the assessee are disposed of as follows:

ITA 255/COCH/2018[2006-07]Status: DisposedITAT Cochin27 May 2019AY 2006-07

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

Section 10ASection 11Section 11(5)Section 12ASection 13Section 13(1)(c)Section 132Section 139(1)Section 153A

charitable religious trust or institution is expected to file auditor's report along with the return but in cases where for reasons beyond the control of the assessee some delay has occurred in filing the said report, the ITO, for reasons to be recorded, has been authorised to condone the delay in furnishing the auditor's report and accepting

M/S.KUNHITHARUVAI MEMORIAL CHARITABLE TRUST,CALICUT vs. THE DCIT, CEN-CIRCLE-2, CALICUT

In the result, the appeals filed by the assessee are disposed of as follows:

ITA 256/COCH/2018[2007-08]Status: DisposedITAT Cochin27 May 2019AY 2007-08

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

Section 10ASection 11Section 11(5)Section 12ASection 13Section 13(1)(c)Section 132Section 139(1)Section 153A

charitable religious trust or institution is expected to file auditor's report along with the return but in cases where for reasons beyond the control of the assessee some delay has occurred in filing the said report, the ITO, for reasons to be recorded, has been authorised to condone the delay in furnishing the auditor's report and accepting

M/S.KUNHITHARUVAI MEMORIAL CHARITABLE TRUST,CALICUT vs. THE DCIT, CEN-CIRCLE-2, CALICUT

In the result, the appeals filed by the assessee are disposed of as follows:

ITA 258/COCH/2018[2009-10]Status: DisposedITAT Cochin27 May 2019AY 2009-10

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

Section 10ASection 11Section 11(5)Section 12ASection 13Section 13(1)(c)Section 132Section 139(1)Section 153A

charitable religious trust or institution is expected to file auditor's report along with the return but in cases where for reasons beyond the control of the assessee some delay has occurred in filing the said report, the ITO, for reasons to be recorded, has been authorised to condone the delay in furnishing the auditor's report and accepting

M/S.KUNHITHARUVAI MEMORIAL CHARITABLE TRUST,CALICUT vs. THE DCIT, CEN-CIRCLE-2, CALICUT

In the result, the appeals filed by the assessee are disposed of as follows:

ITA 260/COCH/2018[2011-12]Status: DisposedITAT Cochin27 May 2019AY 2011-12

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

Section 10ASection 11Section 11(5)Section 12ASection 13Section 13(1)(c)Section 132Section 139(1)Section 153A

charitable religious trust or institution is expected to file auditor's report along with the return but in cases where for reasons beyond the control of the assessee some delay has occurred in filing the said report, the ITO, for reasons to be recorded, has been authorised to condone the delay in furnishing the auditor's report and accepting

JUBILEE MISSION HOSPITAL.,THRISSUR vs. THE DCIT, KOCHI

In the result, the appeals filed by the assessee in ITA Nos

ITA 90/COCH/2022[2010-11]Status: DisposedITAT Cochin14 Sept 2022AY 2010-11

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Sri Surendranath Rao, A.RFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 147Section 148

charitable purpose and as less than 85% had been applied, the shortfall was taxed. 11. We have heard the rival submissions and perused the materials available on record. In this case, the original assessment has been completed u/s 143(3) of the Act on 27.3.20123. Later, it was found that there was a difference between opening and closing balance

JUBILEE MISSION HOSPITAL ,KAKKANAD vs. THE DCIT, KOCHI

In the result, the appeals filed by the assessee in ITA Nos

ITA 91/COCH/2022[2013-14]Status: DisposedITAT Cochin14 Sept 2022AY 2013-14

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Sri Surendranath Rao, A.RFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 147Section 148

charitable purpose and as less than 85% had been applied, the shortfall was taxed. 11. We have heard the rival submissions and perused the materials available on record. In this case, the original assessment has been completed u/s 143(3) of the Act on 27.3.20123. Later, it was found that there was a difference between opening and closing balance

JUBILEE MISSION HOSPITAL,THRISSUR vs. THE DCIT, KOCHI

In the result, the appeals filed by the assessee in ITA Nos

ITA 89/COCH/2022[2009-10]Status: DisposedITAT Cochin14 Sept 2022AY 2009-10

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Sri Surendranath Rao, A.RFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 147Section 148

charitable purpose and as less than 85% had been applied, the shortfall was taxed. 11. We have heard the rival submissions and perused the materials available on record. In this case, the original assessment has been completed u/s 143(3) of the Act on 27.3.20123. Later, it was found that there was a difference between opening and closing balance

JUBILEE MISSION HOSPITAL,THRISSUR vs. THE DCIT, THRISSUR

In the result, the appeals filed by the assessee in ITA Nos

ITA 88/COCH/2022[2008-09]Status: DisposedITAT Cochin14 Sept 2022AY 2008-09

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Sri Surendranath Rao, A.RFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 147Section 148

charitable purpose and as less than 85% had been applied, the shortfall was taxed. 11. We have heard the rival submissions and perused the materials available on record. In this case, the original assessment has been completed u/s 143(3) of the Act on 27.3.20123. Later, it was found that there was a difference between opening and closing balance

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

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

ITA 327/COCH/2019[2010-11]Status: DisposedITAT Cochin27 Nov 2019AY 2010-11

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

Section 11Section 12ASection 143(3)Section 2(15)

Trust cited supra. 6. We have heard the rival submissions and perused the material on record. The assessee institution is registered u/s. 12AA of the Income Tax Act, 1961 vide application dated 18/09/2007 and this registration was granted w.e.f. 31/05/2007 vide order of the CIT dated 17/03/2008. The dominant objects of the assessee institution are as follows: i) To promote

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

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

ITA 507/COCH/2019[2010-11]Status: DisposedITAT Cochin27 Nov 2019AY 2010-11

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

Section 11Section 12ASection 143(3)Section 2(15)

Trust cited supra. 6. We have heard the rival submissions and perused the material on record. The assessee institution is registered u/s. 12AA of the Income Tax Act, 1961 vide application dated 18/09/2007 and this registration was granted w.e.f. 31/05/2007 vide order of the CIT dated 17/03/2008. The dominant objects of the assessee institution are as follows: i) To promote

REGIONALSPORTS CENTRE,COCHIN vs. THE JT CIT(OSD)(EXEMPTION), COCHIN

In the result, the appeal of the assessee is allowed for statistical purposes and that of the Revenue is dismissed

ITA 568/COCH/2014[2006-07]Status: DisposedITAT Cochin05 Oct 2017AY 2006-07

Bench: Shri P. K. Bansal & Shri George George K.Assessment Year:2006-07 Vs Regional Sports Centre, Jt. Director Of Income Tax (Osd) Elamjulam Road, Kadavanthara, (Exemptions), Range-4, Kochi. Kochi. Pan:Aaatr 8832 M (Appellant) (Respondent) Assessment Year:2006-07 Vs A.C.I.T. (Exemptions), Regional Sports Centre, Kochi. Elamjulam Road, Kadavanthara, Kochi. Pan:Aaatr 8832 M (Appellant) (Respondent)

Section 11Section 12ASection 143(3)Section 147

charitable trusts u/s 11 of the I.T. Act., the income derived and application of income include both capital and revenue nature. As such Rs.64,33,000/- is also real income of the assessee during the A.Y. 2006-07. The "assessee' had received an income of Rs.37,66,300/- by way of entrance fee. This income was shown as addition

M/S. PENTAGON BUILDERS,CALICUT vs. THE DCIT, CALICUT

In the result, the appeals filed by the assessee for the assessment years 2006-2007 to 2008-2009 are allowed for statistical purposes and appeal filed by the assessee for assessment year 2010-2011 ...

ITA 79/COCH/2016[2008-09]Status: DisposedITAT Cochin11 Dec 2017AY 2008-09

Bench: Shri George George K, Jm & Shri Manjunatha G, Am

For Appellant: Sri. G.Surendranatha RaoFor Respondent: Sri. A.Dhanaraj, Sr.DR
Section 1Section 143(2)Section 143(3)Section 153CSection 194CSection 40Section 40A

Charitable Trust, Calicut. Consequent to the search, survey u/s 133A was conducted on 31.10.2011 at the business premises of the assessee. Thereafter notice u/s 153C was issued. In response to the notice, the assessee has filed return of income. The assessment was completed u/s 143(3) r.w.s. 153C on 29.03.2014 by making additions towards ITA Nos.78, 79, 80, 81/Coch/2016

M/S. PENTAGON BUILDERS,CALICUT vs. THE DCIT, CALICUT

In the result, the appeals filed by the assessee for the assessment years 2006-2007 to 2008-2009 are allowed for statistical purposes and appeal filed by the assessee for assessment year 2010-2011 ...

ITA 81/COCH/2016[2010-11]Status: DisposedITAT Cochin11 Dec 2017AY 2010-11

Bench: Shri George George K, Jm & Shri Manjunatha G, Am

For Appellant: Sri. G.Surendranatha RaoFor Respondent: Sri. A.Dhanaraj, Sr.DR
Section 1Section 143(2)Section 143(3)Section 153CSection 194CSection 40Section 40A

Charitable Trust, Calicut. Consequent to the search, survey u/s 133A was conducted on 31.10.2011 at the business premises of the assessee. Thereafter notice u/s 153C was issued. In response to the notice, the assessee has filed return of income. The assessment was completed u/s 143(3) r.w.s. 153C on 29.03.2014 by making additions towards ITA Nos.78, 79, 80, 81/Coch/2016

M/S. PENTAGON BUILDERS,CALICUT vs. THE DCIT, CALICUT

In the result, the appeals filed by the assessee for the assessment years 2006-2007 to 2008-2009 are allowed for statistical purposes and appeal filed by the assessee for assessment year 2010-2011 ...

ITA 80/COCH/2016[2007-08]Status: DisposedITAT Cochin11 Dec 2017AY 2007-08

Bench: Shri George George K, Jm & Shri Manjunatha G, Am

For Appellant: Sri. G.Surendranatha RaoFor Respondent: Sri. A.Dhanaraj, Sr.DR
Section 1Section 143(2)Section 143(3)Section 153CSection 194CSection 40Section 40A

Charitable Trust, Calicut. Consequent to the search, survey u/s 133A was conducted on 31.10.2011 at the business premises of the assessee. Thereafter notice u/s 153C was issued. In response to the notice, the assessee has filed return of income. The assessment was completed u/s 143(3) r.w.s. 153C on 29.03.2014 by making additions towards ITA Nos.78, 79, 80, 81/Coch/2016

SREEPATHY TRUST,THRISSUR vs. CIT, CIRCLE 1, THRISSUR

In the result, both the captioned appeals are dismissed

ITA 65/COCH/2024[2013-14]Status: DisposedITAT Cochin12 Jun 2025AY 2013-14

Bench: Shri Inturi Rama Rao & Shri Sonjoy Sarma

For Appellant: NoneFor Respondent: Smt. Leena Lal, Snr AR
Section 12ASection 143(3)Section 148Section 68

reassessed total income was computed at ₹3,40,53,543. 3. Aggrieved by the assessment order, the assessee preferred an appeal before the CIT(A). However, the CIT(A), after examining the matter, upheld the order of the AO. It was observed that while the assessee had provided certain lists of depositors or creditors, it failed to reconcile the same

SREEPATHY TRUST,THRISSUR vs. COMMISSIONER OF INCOME TAX CIRLE 1(1) , THRISSUR

In the result, both the captioned appeals are dismissed

ITA 66/COCH/2024[2016-2017]Status: DisposedITAT Cochin12 Jun 2025AY 2016-2017

Bench: Shri Inturi Rama Rao & Shri Sonjoy Sarma

For Appellant: NoneFor Respondent: Smt. Leena Lal, Snr AR
Section 12ASection 143(3)Section 148Section 68

reassessed total income was computed at ₹3,40,53,543. 3. Aggrieved by the assessment order, the assessee preferred an appeal before the CIT(A). However, the CIT(A), after examining the matter, upheld the order of the AO. It was observed that while the assessee had provided certain lists of depositors or creditors, it failed to reconcile the same