M/S.BELIEVERS EASTERN CHURCH,THIRUVALLA vs. THE CIT (EXEMPTION), KOCHI
In the result, all the appeals filed by the assessees stand allowed
ITA 15/COCH/2021[2020-21]Status: DisposedITAT Cochin04 Aug 2025AY 2020-21
Bench: Shri Inturi Rama Rao, Am & Shri Sonjoy Sarma, Jm
For Appellant: Shri B. Ramakrishnan, &For Respondent: Smt. Veni Raj, CIT-DR
Section 11Section 12ASection 13Section 132
institution; and (iii) the trust or institution has not complied with the requirements of any other law, as referred to in section 12(1)(a)(ii), and the order, direction or decree, by whatever name, called, holding that such non-compliance has occurred, has either not been disputed