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13 results for “charitable trust”+ Section 11(5)clear

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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)

Charitable Pranalay Trust [(2013) 357 ITR 560 (Delhi)] distinguished the decision in Thanthi Trust; the facts and law declared therein being applicable here. ITA.36 of 2020 - 4 - 4. The first appellate authority found that the activity carried on by the assessee of conducting Chitty business, in its outcome, had mutual benefit to the subscribers and assessee. Substantial profit earned

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

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

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

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

KERALA CRICKET ASSOCIATION vs. THE ADDITIONAL COMMISSIONER OF INCOME TAX

KERALA CRICKET ASSOCIATION vs. THE ADDITIONAL COMMISSIONER OF INCOME TAX

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

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

THE PRINCIPAL COMMISSIONER OF INCOME TAX vs. JOSE THOMAS,

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

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

THE PRINCIPAL COMMISSIONER OF INCOME TAX vs. JOSE THOMAS

THE PRINCIPAL COMMISSIONER OF INCOME TAX vs. REENA JOSE

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

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