M/S.KUNHITHARUVAI MEMORIAL CHARITABLE TRUST,CALICUT vs. THE DCIT, CEN-CIRCLE-2, CALICUT

In the result, the appeals filed by the assessee are disposed of as follows:

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

charitable religious trust or institution is expected to file auditor's report along with the return but in cases where for reasons beyond the control of the assessee some delay has occurred in filing the said report, the ITO, for reasons to be recorded, has been authorised to condone the delay in furnishing the auditor's report and accepting

M/S.KUNHITHARUVAI MEMORIAL CHARITABLE TRUST,CALICUT vs. THE DCIT, CEN-CIRCLE-2, CALICUT

In the result, the appeals filed by the assessee are disposed of as follows:

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

charitable religious trust or institution is expected to file auditor's report along with the return but in cases where for reasons beyond the control of the assessee some delay has occurred in filing the said report, the ITO, for reasons to be recorded, has been authorised to condone the delay in furnishing the auditor's report and accepting

M/S.KUNHITHARUVAI MEMORIAL CHARITABLE TRUST,CALICUT vs. THE DCIT, CEN-CIRCLE-2, CALICUT

In the result, the appeals filed by the assessee are disposed of as follows:

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

charitable religious trust or institution is expected to file auditor's report along with the return but in cases where for reasons beyond the control of the assessee some delay has occurred in filing the said report, the ITO, for reasons to be recorded, has been authorised to condone the delay in furnishing the auditor's report and accepting

M/S.KUNHITHARUVAI MEMORIAL CHARITABLE TRUST,CALICUT vs. THE DCIT, CEN-CIRCLE-2, CALICUT

In the result, the appeals filed by the assessee are disposed of as follows:

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

charitable religious trust or institution is expected to file auditor's report along with the return but in cases where for reasons beyond the control of the assessee some delay has occurred in filing the said report, the ITO, for reasons to be recorded, has been authorised to condone the delay in furnishing the auditor's report and accepting

M/S.KUNHITHARUVAI MEMORIAL CHARITABLE TRUST,CALICUT vs. THE DCIT, CEN-CIRCLE-2, CALICUT

In the result, the appeals filed by the assessee are disposed of as follows:

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

charitable religious trust or institution is expected to file auditor's report along with the return but in cases where for reasons beyond the control of the assessee some delay has occurred in filing the said report, the ITO, for reasons to be recorded, has been authorised to condone the delay in furnishing the auditor's report and accepting

M/S.KUNHITHARUVAI MEMORIAL CHARITABLE TRUST,CALICUT vs. THE DCIT, CEN-CIRCLE-2, CALICUT

In the result, the appeals filed by the assessee are disposed of as follows:

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

charitable religious trust or institution is expected to file auditor's report along with the return but in cases where for reasons beyond the control of the assessee some delay has occurred in filing the said report, the ITO, for reasons to be recorded, has been authorised to condone the delay in furnishing the auditor's report and accepting

JBS MEMORIAL EDUCATIONAL AND CHARITABLE SOCIETY,TRIVANDRUM vs. CIT(EXEMPTION), KOCHI

In the result, appeals filed by the assessee stand partly allowed

Bench: Shri Inturi Rama Rao, Am & Shri Prakash Chand Yadav, Jm Viswaprakash Educational & Charitable Trust .......... Appellant Vellayambalam, Sasthamangalam P.O. Thiruvananthapuram 695003 [Pan: Aabtv8227D] Jbs Memorial Educational & Charitable .......... Appellant Society Mount Carmal Church, Mariapuram, Neyyattinkara, Thiruvananthapuram 695003 [Pan: Aafaj6296F] St. Antonys Forance Church .......... Appellant Kattakode, Kattakada, Thiruvananthapuram 695003 [Pan: Aatts7537F] Vs. Commissioner Of Income Tax (Exemption) .......... Respondent Aayakar Bavan, Old Rly. Station Road, Ernakulam Appellant By: Shri Arun Raj S., Advocate Respondent By: Smt. Veni Raj, Cit-Dr Date Of Hearing: 20.05.2025 Date Of Pronouncement: 22.05.2025

charitable trust found with the object of imparting education. The appellant had applied for provisional approval/registration u/s. 12(1)(ac) of the Act on 31.03.2021 and provisional registration was granted on 27.05.2021. The appellant trust applied for regular registration u/s. 12A of the Act on 28.03.2024 in Form 10B. However, while submitting the application in Form 10B wrong sub-clause

ST.ANTONYS FRANCE CHURC,THIRUVANANTHAPURAM vs. CIT(EXEMPTION), KOCHI

In the result, appeals filed by the assessee stand partly allowed

Bench: Shri Inturi Rama Rao, Am & Shri Prakash Chand Yadav, Jm Viswaprakash Educational & Charitable Trust .......... Appellant Vellayambalam, Sasthamangalam P.O. Thiruvananthapuram 695003 [Pan: Aabtv8227D] Jbs Memorial Educational & Charitable .......... Appellant Society Mount Carmal Church, Mariapuram, Neyyattinkara, Thiruvananthapuram 695003 [Pan: Aafaj6296F] St. Antonys Forance Church .......... Appellant Kattakode, Kattakada, Thiruvananthapuram 695003 [Pan: Aatts7537F] Vs. Commissioner Of Income Tax (Exemption) .......... Respondent Aayakar Bavan, Old Rly. Station Road, Ernakulam Appellant By: Shri Arun Raj S., Advocate Respondent By: Smt. Veni Raj, Cit-Dr Date Of Hearing: 20.05.2025 Date Of Pronouncement: 22.05.2025

charitable trust found with the object of imparting education. The appellant had applied for provisional approval/registration u/s. 12(1)(ac) of the Act on 31.03.2021 and provisional registration was granted on 27.05.2021. The appellant trust applied for regular registration u/s. 12A of the Act on 28.03.2024 in Form 10B. However, while submitting the application in Form 10B wrong sub-clause

VISWAPRAKASH EDUCATIONAL AND CHARITABLE TRUST,TRIVANDRUM vs. CIT(EXEMPTION), KOCHI

In the result, appeals filed by the assessee stand partly allowed

Bench: Shri Inturi Rama Rao, Am & Shri Prakash Chand Yadav, Jm Viswaprakash Educational & Charitable Trust .......... Appellant Vellayambalam, Sasthamangalam P.O. Thiruvananthapuram 695003 [Pan: Aabtv8227D] Jbs Memorial Educational & Charitable .......... Appellant Society Mount Carmal Church, Mariapuram, Neyyattinkara, Thiruvananthapuram 695003 [Pan: Aafaj6296F] St. Antonys Forance Church .......... Appellant Kattakode, Kattakada, Thiruvananthapuram 695003 [Pan: Aatts7537F] Vs. Commissioner Of Income Tax (Exemption) .......... Respondent Aayakar Bavan, Old Rly. Station Road, Ernakulam Appellant By: Shri Arun Raj S., Advocate Respondent By: Smt. Veni Raj, Cit-Dr Date Of Hearing: 20.05.2025 Date Of Pronouncement: 22.05.2025

charitable trust found with the object of imparting education. The appellant had applied for provisional approval/registration u/s. 12(1)(ac) of the Act on 31.03.2021 and provisional registration was granted on 27.05.2021. The appellant trust applied for regular registration u/s. 12A of the Act on 28.03.2024 in Form 10B. However, while submitting the application in Form 10B wrong sub-clause

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

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

trust is envisaged in section 12A(1)(b) of the Act. 4) It is submitted that micro finance activity is only a charitable activity designed in such a way that the poor sections of the society are to be benefited and to be uplifted, especially rural women who do not have substantial income. 5) Be that as it may audit

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

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

trust is envisaged in section 12A(1)(b) of the Act. 4) It is submitted that micro finance activity is only a charitable activity designed in such a way that the poor sections of the society are to be benefited and to be uplifted, especially rural women who do not have substantial income. 5) Be that as it may audit

VISHWAKARMA EDUCATIONAL TRUST,TRIVANDRUM vs. DCIT , EXEMPTION CIRCLE, TRIVANDRUM

In the result, the appeal by the assessee is partly allowed

Bench: Shri Sanjay Arora & Shri Manomohan Dasvishwakarma Dy. Cit (Exemptions) Educational Trust Aayakar Bhavan 14, Ulloor Lane Peroorkada Road, Kowdiar Vs. Dpi Junction, Jagathy Thiruvananthapuram 695003 Trivandurm 695014 [Pan:Aaatv1824D] (Appellant) (Respondent) Assessee By: Smt. Parvathy Ammal, Ca Revenue By: Smt. J.M. Jamuna Devi, Sr. D.R. Date Of Hearing: 12.09.2023 Date Of Pronouncement:11.10.2023 O R D E R Per Sanjay Arora, Am This Is An Appeal By The Assessee Agitating The Dismissal Of It’S Appeal Contesting The Processing Of It’S Return Of Income Under Section 143(1) Of The Income Tax Act, 1961 (Hereinafter ‘The Act’) Dated 30.10.2019 For Assessment Year (Ay) 2018-19,By The Commissioner Of Income Tax (Appeals), Income Tax Department (Nfac, Delhi) [Cit(A)] Vide Order Dated 25.7.2022. 2. The Brief Facts Of The Case Are That The Assessee, A Charitable Trust Registered U/S. 12Aa Of The Act, Filed It’S Return Of Income For The Relevant Year On 28.8.2018 Declaring Nil Income, I.E., Claiming Exemption U/S. 11 On The Entirety Of It’S Income. The Same Was Processed U/S.143(1)(A) Of The Act, Denying It The Benefit Of Section 11 Of The Act, I.E., At An Income Of Rs. 13,34,692. The Denial Of Exemption Was For The Reason Of Non-Audit Of It’S Accounts And, Consequently, Non-Filing Of The Audit Report, Required To Be Filed In The Prescribed Form (Form 10B), Along With The Return Of

charitable or religious trust is income by definition (s.2(24)(iia) of the Act). Section 11(1)(d) of the Act is only a part of section 11, and which is, as afore-noted, subject to section 12A(1) of the Act. There is, accordingly, no basis in law to say that section 11(1)(d) income is not subject

ALL INDIA SPICES EXPORTERS FORUM,ERNAKULAM vs. INCOME TAX OFFICER, EXEMPTION WARD, ERNAKULAM

Appeal is allowed, Ground No

Bench: The Expiry Of Time Allowed U/S 139(1). As Per Section 11(2), As Applicable For Ay 2014-15 There Was No Date Specified As To The Period Within Which The Form Has To Be Filed For Availing Exemption. The Amendment In Section 11(2) That Filing Of Necessary Forms Before The Due Date Of Filing Return As A Pre-Condition To Claim The Exemption Under Section 11(2) Was Substituted By The Finance Act With Effect From 01.04.2016 Which Is Not Applicable For Ay 2014- 15. Hence The Commissioner Of Income Tax (Appeals) Went Wrong In Denying The Exemption.

trust or institution. xx xx xx xx Further, as per the existing provisions of said section, the entities registered under section 12AA are required to file return of income under sub-section (4A) of section 139, if the total income without giving effect to the provisions of sections 11 and 12 exceeds the maximum amount which is not chargeable

SANATANA DHARMA EDUCATIONAL AND CULTURAL SOCIETY,ALAPPUZHA vs. THE COMMISSIONER OF INCOME TAX (EXEMPTION), KOCHI, KOCHI

In the result, appeal of the assessee is allowed for statistical purpose

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

10B filed, the 3 ITA.Nos.278 & 279/COCH./2024 applicant has commenced its activities and applied its income for the objects of the trust during FY 2021-22. As such the applicant failed to file Form 10AB within 6 months or within the extended time up to 30/9/2022 allowed as per CBDT circular 8/2022. Hence the Form 10AB is belated.” Hence

SANATANA DHARMA VIDYASALA,ALAPPUZHA vs. THE COMMISSIONER OF INCOME TAX (EXEMPTION), KOCHI, KOCHI

In the result, appeal of the assessee is allowed for statistical purpose

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

10B filed, the 3 ITA.Nos.278 & 279/COCH./2024 applicant has commenced its activities and applied its income for the objects of the trust during FY 2021-22. As such the applicant failed to file Form 10AB within 6 months or within the extended time up to 30/9/2022 allowed as per CBDT circular 8/2022. Hence the Form 10AB is belated.” Hence

OUR LADY OF PERPETUAL HELP CHURCH,OCHANTHURTHU vs. CIT EXEMPTIONS, KOCHI

In the result, the assessee’s appeal is allowed for statistical purposes

Bench: Shri Sanjay Arora & Shri Manomohan Dasour Lady Of Perpetual Help Cit (Exemptions) Church C.R. Building Ochanthurthu Vs. I.S. Press Road Ernakulam 682508 Cochi 682108 [Pan:Aaato1832L] (Appellant) (Respondent)

charitable trust registered under section 12AA of the Act, returned it’s income for the relevant year on 22.11.2012 at nil income in view of the ‘excess’ application of income u/s.11(1)(a) of the Act by Rs.2,09,060 (computation of income on record). The same was processed u/s.143(1) of the Act at Rs.18,56,540, raising

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

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

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