SHALOM CHARITABLE MINISTRIES OF INDIA,PALAKKAD vs. ITO (EXEMPTION), THRISSUR

Bench: SHRI INTURI RAMA RAO (Accountant Member), SHRI RAHUL CHAUDHARY (Judicial Member)

charitable trust. Vide Order, dated 08/06/2017, penalty of INR.18,74,916/- was levied upon the Assessee under Section 271(1)(c) of the Act in respect

RAJAGIRI EDUCATIONAL AND CHARITABLE TRUST,RAJAGIRI,KALAMASSERY vs. ITO EXEMPTION CIRCLE, KOCHI

In the result, the appeal filed by the assessee stands partly allowed for statistical purposes

Bench: Shri Inturi Rama Rao, Am & Shri Soundararajan K., Jm Assessment Year: 2012-13 Rajagiri Educational & Charitable Trust .......... Appellant Rajagiri, Kalamassery 683104 [Pan: Aaatr5410K] Vs. Ito (Exemption Circle), Kochi .......... Respondent Assessee By: Shri C.J. Romid, Ca Revenue By: Smt. Leena Lal, Sr. D.R. Date Of Hearing: 05.08.2025 Date Of Pronouncement: 14.08.2025

penalty order should be set aside. The above contention of the appellant remained uncontroverted by the learned Sr. DR. In the circumstance, we remand the matter back to the file of the AO for fresh disposal in accordance with law after furnishing a copy of the assessment order to the assessee. 3 Rajagiri Educational & Charitable Trust

ST JOSEPHS EDUCATIONAL AND CHARITABLE TRUST,KOTTAYAM vs. INCOME TAX OFFICER, (EXEMPTION WARD), KOTTAYAM, KOTTAYAM

In the result, the appeal filed by the assessee stands allowed

charitable trust, did not file a return of income under section 139(1) for AY 2014-15, but filed one in response to a notice under section 148. The assessment resulted in Nil income. A penalty

SHALOM CHARITABLE MINISTRIES OF INDIA,PALAKKAD vs. ITO (EXEMPTION), THRISSUR

In the result, the appeal preferred by the Assessee as well as stay application is dismissed

Bench: SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

charitable trust. Vide Order, dated 08/06/2017, penalty of INR.1,00,000/- was levied on the Assessee under section 271B of the Act on account

KERALA BEEDI AND CIGAR WORKERS WELFARE FUND BOARD,KANNUR vs. ITO,EXEMPTION WARD , KANNUR

In the result, both the appeal of the assessee bearing ITA No

Bench: BEFORESHRI. INTURI RAMA RAO, ACCOUNTANT MEMBERAND SHRI. ANIKESH BANERJEE (Judicial Member)

Charitable Trust v. Income-tax Officer reported in [2025] 171 taxmann.com 466 (Chennai - Trib.)held where assessee-trust, initially mentioned Rs. 71.77 lakhs instead of Nil under section 11(1)(2) and later filed a revised audit report and claimed repayment of loan as application of income, since assessee’s claim was supported by audited financials, revised audit report, revised

KERALA BEEDI AND CIGAR WORKERS WELFARE FUND BOARD,KANNUR vs. ASSESSMENT UNIT, INCOME TAX DEPARTMENT

In the result, both the appeal of the assessee bearing ITA No

Bench: BEFORESHRI. INTURI RAMA RAO, ACCOUNTANT MEMBERAND SHRI. ANIKESH BANERJEE (Judicial Member)

Charitable Trust v. Income-tax Officer reported in [2025] 171 taxmann.com 466 (Chennai - Trib.)held where assessee-trust, initially mentioned Rs. 71.77 lakhs instead of Nil under section 11(1)(2) and later filed a revised audit report and claimed repayment of loan as application of income, since assessee’s claim was supported by audited financials, revised audit report, revised

KAOSER CHARITABLE TRUST,KANNUR vs. ITO, EXEMPTION WARD, KANNUR

In the result, both the appeals of the assessee stand allowed for

Bench: S/Shri Inturi Rama Rao & Shri Prakash Chand Yadav

Charitable Trust, Kaoser Income Tax Officer, Exemption Vs. Complex Caltex South Bazar, Kannur- Ward, Kannur 670002 PAN No.AACFK 6890 J APPELLANT RESPONDENT Assessee by : Shri Arun Raj, Sr Adv. Revenue by : Smt. Leena Lal, Sr. DR Date of hearing : 06.08.2025 Date of Pronouncement : 20.08.2025 O R D E R PER PRAKASH CHAND YADAV, JUDICIAL MEMBER: Both the appeals

KAOSER CHARITABLE TRUST,KANNUR vs. INCOME TAX OFFICER, EXEMPTION WARD, KANNUR

In the result, both the appeals of the assessee stand allowed for

Bench: S/Shri Inturi Rama Rao & Shri Prakash Chand Yadav

Charitable Trust, Kaoser Income Tax Officer, Exemption Vs. Complex Caltex South Bazar, Kannur- Ward, Kannur 670002 PAN No.AACFK 6890 J APPELLANT RESPONDENT Assessee by : Shri Arun Raj, Sr Adv. Revenue by : Smt. Leena Lal, Sr. DR Date of hearing : 06.08.2025 Date of Pronouncement : 20.08.2025 O R D E R PER PRAKASH CHAND YADAV, JUDICIAL MEMBER: Both the appeals

KURIAKOSE ELIAS CARMEL EDUCATIONAL AND CHARITABLE TRUST,ALAPPUZHA vs. INCOME TAX OFFICER, (E), ALAPPUZHA, ALAPPUZHA

Appeal is allowed for statistical purposes

Bench: Shri Inturi Rama Rao, Am & Shri Sonjoy Sarma, Jm

charitable trust engaged in educational activities and running a school in a village of Kuttanadu in Kerala. It was granted registration under Section 12A of the Income Tax Act, 1961 [hereinafter referred to as the ‘Act’] vide order dated 26.09.2018 effective from AY 2018–19 onwards .As the assessee’s gross receipts were below Rs. 1 crore, it claimed exemption

SRI.VARUGEHESE M. UTHUP,KOCHI vs. THE ACIT, CEN-CIRCLE,, KOCHI

In the result, the appeals of the assessee are partly allowed

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

penalty orders passed. In the meantime, Smt. Susan Thomas's husband, Sri. Varughese M. Uthup had to appear in a court relating to his matter on 14.03.2018. On knowing about the demands, the assessee contacted one of the employees of the assessee-company who informed that the assessment orders were handed over to the erstwhile Chartered Accountant, Shri James Thomas

SRI.VARUGEHESE M. UTHUP,KOCHI vs. THE ACIT, CEN-CIRCLE,, KOCHI

In the result, the appeals of the assessee are partly allowed

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

penalty orders passed. In the meantime, Smt. Susan Thomas's husband, Sri. Varughese M. Uthup had to appear in a court relating to his matter on 14.03.2018. On knowing about the demands, the assessee contacted one of the employees of the assessee-company who informed that the assessment orders were handed over to the erstwhile Chartered Accountant, Shri James Thomas

SRI VARGHESE M.UTHUP,KOCHI vs. THE ACIT,CEN-CIRCLE-2, KOCHI

In the result, the appeals of the assessee are partly allowed

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

penalty orders passed. In the meantime, Smt. Susan Thomas's husband, Sri. Varughese M. Uthup had to appear in a court relating to his matter on 14.03.2018. On knowing about the demands, the assessee contacted one of the employees of the assessee-company who informed that the assessment orders were handed over to the erstwhile Chartered Accountant, Shri James Thomas

SRI.VARUGEHESE M. UTHUP,KOCHI vs. THE ACIT, CEN-CIRCLE,, KOCHI

In the result, the appeals of the assessee are partly allowed

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

penalty orders passed. In the meantime, Smt. Susan Thomas's husband, Sri. Varughese M. Uthup had to appear in a court relating to his matter on 14.03.2018. On knowing about the demands, the assessee contacted one of the employees of the assessee-company who informed that the assessment orders were handed over to the erstwhile Chartered Accountant, Shri James Thomas

SRI.VARUGEHESE M. UTHUP,KOCHI vs. THE ACIT, CEN-CIRCLE,, KOCHI

In the result, the appeals of the assessee are partly allowed

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

penalty orders passed. In the meantime, Smt. Susan Thomas's husband, Sri. Varughese M. Uthup had to appear in a court relating to his matter on 14.03.2018. On knowing about the demands, the assessee contacted one of the employees of the assessee-company who informed that the assessment orders were handed over to the erstwhile Chartered Accountant, Shri James Thomas

SRI.VARUGEHESE M. UTHUP,KOCHI vs. THE ACIT, CEN-CIRCLE,, KOCHI

In the result, the appeals of the assessee are partly allowed

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

penalty orders passed. In the meantime, Smt. Susan Thomas's husband, Sri. Varughese M. Uthup had to appear in a court relating to his matter on 14.03.2018. On knowing about the demands, the assessee contacted one of the employees of the assessee-company who informed that the assessment orders were handed over to the erstwhile Chartered Accountant, Shri James Thomas

SRI.VARUGEHESE M. UTHUP,KOCHI vs. THE ACIT, CEN-CIRCLE,, KOCHI

In the result, the appeals of the assessee are partly allowed

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

penalty orders passed. In the meantime, Smt. Susan Thomas's husband, Sri. Varughese M. Uthup had to appear in a court relating to his matter on 14.03.2018. On knowing about the demands, the assessee contacted one of the employees of the assessee-company who informed that the assessment orders were handed over to the erstwhile Chartered Accountant, Shri James Thomas

SRI.VARUGEHESE M. UTHUP,KOCHI vs. THE ACIT, CEN-CIRCLE,, KOCHI

In the result, the appeals of the assessee are partly allowed

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

penalty orders passed. In the meantime, Smt. Susan Thomas's husband, Sri. Varughese M. Uthup had to appear in a court relating to his matter on 14.03.2018. On knowing about the demands, the assessee contacted one of the employees of the assessee-company who informed that the assessment orders were handed over to the erstwhile Chartered Accountant, Shri James Thomas

SRI VARGHESE M.UTHUP,KOCHI vs. THE ACIT,CEN-CIRCLE-2, KOCHI

In the result, the appeals of the assessee are partly allowed

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

penalty orders passed. In the meantime, Smt. Susan Thomas's husband, Sri. Varughese M. Uthup had to appear in a court relating to his matter on 14.03.2018. On knowing about the demands, the assessee contacted one of the employees of the assessee-company who informed that the assessment orders were handed over to the erstwhile Chartered Accountant, Shri James Thomas