HEALTH CARE FOUNDATION,KOZHIKODE vs. INCOME TAX OFFICER,EXEMPTION WARD ,KOZHIKODE, KOZHIKODE
In the result, the appeal filed by the assessee stands partly allowed for statistical purposes
ITA 813/COCH/2025[2021-22]Status: DisposedITAT Cochin21 Nov 2025AY 2021-22
Bench: Shri Inturi Rama Rao, Am Assessment Year: 2021-22 Health Care Foundation .......... Appellant No. 8 Unnikulam P.O., Poonoor Kozhikode 673574 [Pan: Aaath8790C] Vs. Income Tax Officer (Exemption), Kozhikode .......... Respondent Assessee By: Shri Somy Cheriyan, Ca Revenue By: Smt. Leena Lal, Sr. D.R. Date Of Hearing: 06.11.2025 Date Of Pronouncement: 21.11.2025 O R D E R
For Appellant: Shri Somy Cheriyan, CAFor Respondent: Smt. Leena Lal, Sr. D.R
Section 11Section 12ASection 154
charitable society registered u/s. 12A of the Income Tax Act, 1961 (the Act).
The return of income for AY 2021-22 was filed on 14.03.2022
declaring 38,300/- after claiming exemption u/s. 11 of the Act. The said return of income was processed by the CPC vide order
2
Health Care Foundation
12.01.2023 granting short credits for TDS. On receipt
