INFANT JESUS CHURCH,KOCHI vs. CIT(EXEMPTION), ERNAKULAM

ITA 898/COCH/2024Status: DisposedITAT Cochin09 June 2025AY 2023-24Bench: furnishing Form 10AB application electronically, more particularly, on fact that appellant is fulfilling all the conditions provided u/s.12A for becoming eligible to obtain registration.5 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal ruled that the CIT(E) rejected the application without sufficient evidence to prove the trust exclusively benefited a particular community and failed to provide a mandatory personal hearing. It noted the amended trust deed specified public benefit irrespective of caste or creed. Consequently, the order was set aside and the matter remanded.

What were the facts?

The assessee, a public religious trust, sought permanent registration under Section 12A, which the CIT(E) rejected. The CIT(E) concluded the trust served private religious purposes, benefiting only the Latin Christian community, thereby violating Section 13(1)(a) and 12AB(4)(c).

What were the issues?

The key issues were whether the CIT(E) correctly rejected the Section 12A registration application based on the trust's religious purpose and whether the assessee was afforded a proper opportunity of being heard.

Which sections of the Income-tax Act were involved?

Section 12A,Section 11,Section 13(1)(a),Section 12AB(4)(c),Section 12AB(4)(ii)

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Income Tax Appellate Tribunal, COCHIN BENCH : COCHIN

Before: SHRI INTURI RAMA RAO & SHRI SOUNDARARAJAN K.

For Appellant: Shri Suresh Sivanandan

PER SOUNDARARAJAN K., JUDICIAL MEMBER

This is an appeal filed by the assessee challenging the order of the Ld.CIT(E)-Kochi dated 30/07/2024 in which the Ld.CIT(E) had rejected the application for registration u/s. 12A of the Act and raised the following grounds:

“1. The learned Commissioner of Income Tax (Exemption) was not justified in rejecting application u/s. 12A(1) of the Act and there by erred not only in law, but also in the facts and circumstances of the case.

2.

The commissioner of Income Tax (Exemption) failed to appreciate the amendments made by the appellant in objects before furnishing Form 10AB application electronically , more particularly, on fact that

The order continues below.

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