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13 results for “charitable trust”+ Charitable Trustclear

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Key Topics

Section 1110Exemption5Section 269S4Section 2(15)4Addition to Income4Section 271D3Charitable Trust2

M/S. BHARATHAKSHEMAM vs. THE PRINCIPAL COMMISSIONER OF INCOME TAX,

ITA/36/2020HC Kerala13 Nov 2020

Bench: HONOURABLE MR.JUSTICE K.VINOD CHANDRAN,HONOURABLE MR. JUSTICE T.R.RAVI

For Appellant: M/S. BHARATHAKSHEMAMFor Respondent: THE PRINCIPAL COMMISSIONER OF INCOME TAX
Section 11Section 12ASection 2(15)

Charitable Pranalay Trust [(2013) 357 ITR 560 (Delhi)] distinguished the decision in Thanthi Trust; the facts and law declared

THE PRINCIPAL COMMISSIONER OF INCOME TAX, vs. SMT.GRACY BABU,

ITA/54/2020HC Kerala03 Apr 2024

Bench: HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR,HONOURABLE MR. JUSTICE SYAM KUMAR V.M.

For Respondent: THE PRINCIPAL COMMISSIONER OF INCOME TAX

Trust which is a public charitable trust. This Trust was taken over by Believers Church, Thiruvalla

THE PRINCIPAL COMMISSIONER OF INCOME TAX, vs. GRACY BABU,

ITA/48/2020HC Kerala03 Apr 2024

Bench: HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR,HONOURABLE MR. JUSTICE SYAM KUMAR V.M.

For Respondent: THE PRINCIPAL COMMISSIONER OF INCOME TAX

Trust which is a public charitable trust. This Trust was taken over by Believers Church, Thiruvalla

THE PRINCIPAL COMMISSIONER OF INCOME TAX vs. REENA JOSE

ITA/47/2020HC Kerala03 Apr 2024

Bench: HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR,HONOURABLE MR. JUSTICE SYAM KUMAR V.M.

For Respondent: THE PRINCIPAL COMMISSIONER OF INCOME TAX

Trust which is a public charitable trust. This Trust was taken over by Believers Church, Thiruvalla

THE PRINCIPAL COMMISSIONER OF INCOME TAX vs. JOSE THOMAS

ITA/46/2020HC Kerala03 Apr 2024

Bench: HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR,HONOURABLE MR. JUSTICE SYAM KUMAR V.M.

For Respondent: THE PRINCIPAL COMMISSIONER OF INCOME TAX

Trust which is a public charitable trust. This Trust was taken over by Believers Church, Thiruvalla

THE PRINCIPAL COMMISSIONER OF INCOME TAX vs. JOSE THOMAS,

ITA/56/2020HC Kerala03 Apr 2024

Bench: HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR,HONOURABLE MR. JUSTICE SYAM KUMAR V.M.

For Respondent: THE PRINCIPAL COMMISSIONER OF INCOME TAX

Trust which is a public charitable trust. This Trust was taken over by Believers Church, Thiruvalla

THE COMMISSIONER OF INCOME TAX, COCHIN vs. ST.THOMAS CATHEDRAL CHURCH,IRINJALAKUDA

ITR/4/2005HC Kerala13 Nov 2019

Bench: HONOURABLE MR.JUSTICE C.K.ABDUL REHIM,HONOURABLE MR. JUSTICE AMIT RAWAL

For Respondent: ST.THOMAS CATHEDRAL CHURCH
Section 11

charitable purpose such as medical ITR Nos.2, 3, 4/2005 & 1/2012 -6- relief, education etc.? 3. Whether, on the facts and in the circumstances of the case, the Tribunal is right in holding that the interest claimed cannot be taxed in the hands of the assessee trust

THE COMMISSIONER OF INCOME TAX, COCHIN vs. ST.THOMAS CATHEDRAL CHURCH, TRICHUR

ITR/1/2012HC Kerala13 Nov 2019

Bench: HONOURABLE MR.JUSTICE C.K.ABDUL REHIM,HONOURABLE MR. JUSTICE AMIT RAWAL

For Respondent: ST.THOMAS CATHEDRAL CHURCH
Section 11

charitable purpose such as medical ITR Nos.2, 3, 4/2005 & 1/2012 -6- relief, education etc.? 3. Whether, on the facts and in the circumstances of the case, the Tribunal is right in holding that the interest claimed cannot be taxed in the hands of the assessee trust

KERALA CRICKET ASSOCIATION, KCA COMPLEX, SASTHAMKOVIL ROAD, vs. THE ADDITIONAL COMMISSIONER OF INCOME TAX, RANGE 2,

ITA/38/2012HC Kerala07 Dec 2022

Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS

For Appellant: KERALA CRICKET ASSOCIATIONFor Respondent: THE ADDITIONAL COMMISSIONER OF INCOME TAX

charitable purpose and the claim of exemption under Sections 11 to 12A could be considered or not is like a test match, and the contest commences before the assessing officer and wind up before the Supreme Court like a five test match series. 4. The assessee/Kerala Cricket Association is playing the fourth test match by filing the batch

KERALA CRICKET ASSOCIATION vs. THE ADDITIONAL COMMISSIONER OF INCOME TAX

ITA/40/2012HC Kerala07 Dec 2022

Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS

For Appellant: KERALA CRICKET ASSOCIATIONFor Respondent: THE ADDITIONAL COMMISSIONER OF INCOME TAX

charitable purpose and the claim of exemption under Sections 11 to 12A could be considered or not is like a test match, and the contest commences before the assessing officer and wind up before the Supreme Court like a five test match series. 4. The assessee/Kerala Cricket Association is playing the fourth test match by filing the batch

KERALA CRICKET ASSOCIATION vs. THE ADDITIONAL COMMISSIONER OF INCOME TAX

ITA/39/2012HC Kerala07 Dec 2022

Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS

For Appellant: KERALA CRICKET ASSOCIATIONFor Respondent: THE ADDITIONAL COMMISSIONER OF INCOME TAX

charitable purpose and the claim of exemption under Sections 11 to 12A could be considered or not is like a test match, and the contest commences before the assessing officer and wind up before the Supreme Court like a five test match series. 4. The assessee/Kerala Cricket Association is playing the fourth test match by filing the batch

M/S.SHALOM CHARITABLE MINISTRIES OF INDIA, vs. THE DEPUTY COMMISSIONER OF INCOME TAX,

ITA/315/2019HC Kerala05 Dec 2022

Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR.JUSTICE BASANT BALAJI

For Appellant: M/S.SHALOM CHARITABLE MINISTRIES OF INDIA
Section 11Section 2(15)

Charitable Ministries of India/assessee is the appellant in these two appeals. The Deputy Commissioner and Commissioner of Income Tax are the respondents. 3. The details of assessment orders, year of assessment and orders of the authorities, for brevity, are stated in the following table. Sl.No. Assessment year & Date of Assessment Order of Commissioner of Income Tax (Appeals) Order

N.S.S. KARAYOGAM vs. THE COMMISSIONER OF INCOME TAX

ITA/228/2019HC Kerala30 Oct 2019

Bench: HONOURABLE MR.JUSTICE C.K.ABDUL REHIM,HONOURABLE MRS. JUSTICE ANU SIVARAMAN

Section 25Section 269SSection 271DSection 273BSection 8

charitable organisation. It was contended that, under the 2nd proviso to Section 269SS, there exists an exemption because the depositor as well as the acceptor have got agricultural income. It was also contended that the violation if any was only due to the ignorance, which need to be condoned. At the time of hearing afforded to the appellant