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Documents citing Kunhitharuvai Memorial Charitable ... vs The Cit, Cochin on 16 January, 2018

Whole Sale Cloth Merchant Association ... vs Deputy Commissioner Of Income Tax ... on 24 September, 2025

In the case ofKunhitharuvai Memorial Charitable Trust v. CIT(Central) (2017) (1) TMI 1671 (Cochin)It has been held that Admittedly, the students are being admitted every year. Students are studying in all courses. Thus, the object of the constitution of the Trust namely imparting of education is going on uninterruptedly. Therefore, it cannot be said that the activities of the Trust are not being carried out in accordance with the objects of the Trust. When the aforesaid two conditions are fully satisfied, the registration of the Trust cannot be cancelled for the reasons stated by the CIT in her order, i.e. non maintenance of books, non filing of returns of income or belated filing of returns of income, collection of additional fees and diversion of funds in violation of sections 11(5) and 13(1)(c) as these are passing remarks which are not relevant for the purpose of section 12AA(3) and also all observations of the CIT has been negated by the assessee with enough evidences which are discussed in detail in foregoing paragraphs.
Income Tax Appellate Tribunal - Jaipur Cites 202 - Cited by 0 - Full Document

Whole Sale Cloth Merchant Association ... vs Deputy Commissioner Of Income Tax ... on 24 September, 2025

In the case ofKunhitharuvai Memorial Charitable Trust v. CIT(Central) (2017) (1) TMI 1671 (Cochin)It has been held that Admittedly, the students are being admitted every year. Students are studying in all courses. Thus, the object of the constitution of the Trust namely imparting of education is going on uninterruptedly. Therefore, it cannot be said that the activities of the Trust are not being carried out in accordance with the objects of the Trust. When the aforesaid two conditions are fully satisfied, the registration of the Trust cannot be cancelled for the reasons stated by the CIT in her order, i.e. non maintenance of books, non filing of returns of income or belated filing of returns of income, collection of additional fees and diversion of funds in violation of sections 11(5) and 13(1)(c) as these are passing remarks which are not relevant for the purpose of section 12AA(3) and also all observations of the CIT has been negated by the assessee with enough evidences which are discussed in detail in foregoing paragraphs.
Income Tax Appellate Tribunal - Jaipur Cites 202 - Cited by 0 - Full Document

Whole Sale Cloth Merchant Association ... vs Deputy Commissioner Of Income Tax ... on 24 September, 2025

In the case ofKunhitharuvai Memorial Charitable Trust v. CIT(Central) (2017) (1) TMI 1671 (Cochin)It has been held that Admittedly, the students are being admitted every year. Students are studying in all courses. Thus, the object of the constitution of the Trust namely imparting of education is going on uninterruptedly. Therefore, it cannot be said that the activities of the Trust are not being carried out in accordance with the objects of the Trust. When the aforesaid two conditions are fully satisfied, the registration of the Trust cannot be cancelled for the reasons stated by the CIT in her order, i.e. non maintenance of books, non filing of returns of income or belated filing of returns of income, collection of additional fees and diversion of funds in violation of sections 11(5) and 13(1)(c) as these are passing remarks which are not relevant for the purpose of section 12AA(3) and also all observations of the CIT has been negated by the assessee with enough evidences which are discussed in detail in foregoing paragraphs.
Income Tax Appellate Tribunal - Jaipur Cites 202 - Cited by 0 - Full Document

Last Hour Ministry,Thiruvalla vs Acit(Exemption), Kochi on 4 August, 2025

"a) Allegation: BEC is part of a non-independent group All entities under the Believers Church umbrella, including BEC, are independent charitable trusts registered under Section 12A of the Act. Mere sharing of trustees, premises, or administrative resources does not compromise their legal independence. The ITAT in Kunhitharuvai Memorial Charitable Trust vs CIT held that family ties among trustees or shared ideology does not imply loss 7 ITA No. 12-15/Coch/2021 Last Hour Ministry & Ors.
Income Tax Appellate Tribunal - Cochin Cites 30 - Cited by 0 - Full Document

Hotel Markaz P. Ltd , Mumbai vs Assessee

In the case of Kalyan Memorial and Charitable Trust (supra), evidence in the shape of confirmations, copy of bank account and acknowledgements of income tax returns were filed by the assessee in the case of cash credits. In all the confirmations, Permanent Account Numbers had been mentioned along with names addresses of the concerned creditors. Although summons were issued by the A.O. to the creditors, the same could not be served. The A.O., therefore, treated the relevant cash credits as income of the assessee u/s 68 and added the amount of such cash credits to the total income of the assessee u/s 68 which was upheld by the ld. CIT(A). When the matter reached to the Tribunal, it was held by the Third Member agreeing with the Judicial Member that the A.O. could have verified either from the income tax record or from the record of bank the identity of the concerned creditors. It was also held that the A.O. could have asked the assessee to produce the concerned creditors which he failed to do. It was held that the assessee by filing evidence in the shape of confirmations copies of bank accounts and acknowledgments of income tax returns had discharged the initial burden to explain the cash credits in terms of section 68 and the burden thus was shifted on the Revenue to show that what was explained by the assessee was not a correct state of affairs. It was held that there was, however, no material whatsoever that had been brought on record by the Department to discharge the said burden and the evidence filed by the assessee remaining un-rebutted, addition u/s 68 could not be made.
Income Tax Appellate Tribunal - Mumbai Cites 2 - Cited by 0 - Full Document
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