ST.ANTONYS FRIARY,KOLLAM vs. ITO, (EXEMPTION), KOLL.AM

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ITA 454/COCH/2025Status: DisposedITAT Cochin31 July 2025AY 2012-13Bench: SHRI INTURI RAMA RAO (Accountant Member)3 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Income Tax Appellate Tribunal reviewed the case and found the CIT(A)'s order to be well-reasoned and requiring no interference. Consequently, the Tribunal upheld the CIT(A)'s decision and dismissed the assessee's appeal.

What were the facts?

St. Antony's Friary, a religious charitable trust registered u/s 12A, filed a nil income return for AY 2012-13 claiming exemption u/s 11. The Assessing Officer completed assessment u/s 143(3), determining an income of Rs. 3,08,138/-, and assessed tax at Maximum Marginal Rate, including foreign donations and sale of livestock as income. The CIT(A) partly allowed the appeal, directing the AO to verify the assessee's claim.

What were the issues?

Whether foreign donations and sale of livestock constitute income assessable at MMR for a charitable trust claiming exemption, and the correctness of the CIT(A)'s order directing verification of the assessee's claim.

Which sections of the Income-tax Act were involved?

Section 11,Section 12A,Section 143(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, COCHIN BENCH

Before: SHRI INTURI RAMA RAO, AM

For Appellant: Shri Ivan Joseph, CA
For Respondent: Smt. Leena Lal, Sr. DR
Hearing: 22.07.2025Pronounced: 31.07.2025

This appeal filed by the assessee is directed against the order of the Addl/JCIT(A)-1, Mumai [CIT(A)] dated 28.02.2025 for Assessment Year (AY) 2012-13.

2.

Brief facts of the case are that assessee is a religious charitable trust, duly registered u/s. 12A of the Income Tax Act, 1961 (for short, ‘AO’) in the year 1974. The return of income for the A.Y. 2012-13 was filed on 30/11/2012 declaring nil income after claiming exemption u/s. 11 of the Act. Against the said return of St. Antonys Friary income, assessment was completed by the AO vide order dated 23/02/2015 passed u/s. 143(3) of the Act at a total income of Rs.3,08,138/-. While doing so, the AO has not treated the foreign donations of Rs. 1,11,850/- as a income and similarly, the sale of live stock of Rs. 10,000/- as a income, however, assessed the tax at Maximum Marginal Rate (MMR).

3.

Being aggrieved, an appeal was filed before the CIT(A), who vide impugned order has partly allowed the appeal directing the AO to verify the claim of the assessee.

4.

Being aggrieved, the assessee is in appeal before this Tribunal in the present appeal.

5.

I have heard rival submissions and perused the material on record. I find that the order passed by the Ld. CIT(A) is a reasoned one, hence, requires no interference by this Tribunal. Accordingly, the appeal is dismissed.

6.

In the result, appeal filed by the assessee is dismissed Order pronounced in the open court on 31st July, 2025.

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