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13 results for “charitable trust”+ Section 11(2)(a)clear

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Key Topics

Section 1110 Exemption5 Section 269S4 Section 2(15)4 Addition to Income4 Section 271D3 Charitable 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)

Trust here is constituted, is a charitable purpose for reason of it being 'provision of medical relief'. Here, the question falls for consideration on the basis of the provisions as applicable to the relevant year, being Section 2(15) and Section 11

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

2(15) of the Act defines charitable purpose. Section 12A deals with conditions on the applicability of Sections 11 and 12 of the Act. The contest on whether the activities of the assessee fall under the definition of charitable purpose and the claim of exemption under Sections 11 to 12A could be considered or not is like a test match

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

2(15) of the Act defines charitable purpose. Section 12A deals with conditions on the applicability of Sections 11 and 12 of the Act. The contest on whether the activities of the assessee fall under the definition of charitable purpose and the claim of exemption under Sections 11 to 12A could be considered or not is like a test match

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

2(15) of the Act defines charitable purpose. Section 12A deals with conditions on the applicability of Sections 11 and 12 of the Act. The contest on whether the activities of the assessee fall under the definition of charitable purpose and the claim of exemption under Sections 11 to 12A could be considered or not is like a test match

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

charitable trust. This Trust was taken over by Believers Church, Thiruvalla vide agreement dated 23/02/2009 and by that agreement all the assets and liabilities of Carmel Educational Trust were transferred to Believers Church and the assesses ceased to be the trustees of Carmel Educational Trust. According to the CIT(A), the right of trusteeship is not legally enforceable right

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

charitable trust. This Trust was taken over by Believers Church, Thiruvalla vide agreement dated 23/02/2009 and by that agreement all the assets and liabilities of Carmel Educational Trust were transferred to Believers Church and the assesses ceased to be the trustees of Carmel Educational Trust. According to the CIT(A), the right of trusteeship is not legally enforceable right

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

charitable trust. This Trust was taken over by Believers Church, Thiruvalla vide agreement dated 23/02/2009 and by that agreement all the assets and liabilities of Carmel Educational Trust were transferred to Believers Church and the assesses ceased to be the trustees of Carmel Educational Trust. According to the CIT(A), the right of trusteeship is not legally enforceable right

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

charitable trust. This Trust was taken over by Believers Church, Thiruvalla vide agreement dated 23/02/2009 and by that agreement all the assets and liabilities of Carmel Educational Trust were transferred to Believers Church and the assesses ceased to be the trustees of Carmel Educational Trust. According to the CIT(A), the right of trusteeship is not legally enforceable right

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

charitable trust. This Trust was taken over by Believers Church, Thiruvalla vide agreement dated 23/02/2009 and by that agreement all the assets and liabilities of Carmel Educational Trust were transferred to Believers Church and the assesses ceased to be the trustees of Carmel Educational Trust. According to the CIT(A), the right of trusteeship is not legally enforceable right

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

2. The issue to be decided is, whether the income derived out of Kuri business conducted by the Charitable Trust is eligible for exemption or not, in view of sub-section (4A) introduced to Section 11

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

2. The issue to be decided is, whether the income derived out of Kuri business conducted by the Charitable Trust is eligible for exemption or not, in view of sub-section (4A) introduced to Section 11

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)

Trust running schools and providing microfinancing activities to self-help groups of women. The assessee borrows money from nationalised banks of financial institutions and claims to be providing financial assistance to the self-help groups of women. The assessee claimed exemption under Section 11 of the Income Tax Act. The assessing authority, the Commissioner of Appeals and the Tribunal have

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, the contentions