ST JOSEPHS CHURCH CHANGANKARY,CHANGANKARY, EDATHUA vs. COMMISSIONER OF INCOME (EXEMPTION), KOCHI

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ITA 204/COCH/2024Status: DisposedITAT Cochin19 May 2025AY 2024-2025Bench: SHRI INTURI RAMA RAO (Accountant Member), SHRI PRAKASH CHAND YADAV (Judicial Member)2 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that since the present appeal was a duplicate of a previously decided case, it was rendered infructuous. Consequently, the appeal was dismissed.

What were the facts?

The assessee filed an appeal against an order passed under Section 12AA of the Income Tax Act. However, during the proceedings, it was discovered that this appeal was a duplicate of another appeal (ITA No. 226/Coch/2024) that had already been disposed of by the Tribunal.

What were the issues?

Whether an appeal found to be a duplicate of an already disposed-of case should be dismissed as infructuous.

Which sections of the Income-tax Act were involved?

Section 12AA

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, COCHIN BENCH

Before: SHRI INTURI RAMA RAO, AM & SHRI PRAKASH CHAND YADAV, JM

For Respondent: Smt. Leena Lal, Sr. D.R
Hearing: 19.05.2025Pronounced: 19.05.2025

Per: Inturi Rama Rao, AM This appeal filed by the assessee is directed against the order of the Commissioner of Income Tax (Exemption), Kochi dated 30.01.2024 passed u/s. 12AA of Income Tax Act, 1961 (hereinafter "the Act").

2.

At the outset it is found from record that this appeal is duplicate of appeal which is already disposed of by this Tribunal vide order dated 29.11.2024. Therefore, this appeal is dismissed as infructuous.

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