INCOME TAX OFFICER, KOCHI vs. YOGAKSHEMA TRUST, ALUVA
In the result, the appeal filed by Revenue is dismissed
ITA 562/COCH/2024[2018]Status: DisposedITAT Cochin02 Apr 2025
Bench: Shri George George K., Vp & Shri Inturi Rama Rao, Am Assessment Year: 2018-19 The Income Tax Officer .......... Appellant 4Th Floor, Aayakar Bhavan Old Railway Station Road, Cochi 682018 [Pan: Aaaty0284A] Vs. Yogakshema Trust .......... Respondent Keshava Smrithi, Chitra Lane, Aluva 683101
For Appellant: Shri Sanjit Kumar Das, CIT-DRFor Respondent: Ms. Krishna K., Advocate
Section 11Section 11(2)Section 12Section 143(3)Section 250
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Yogakshema Trust marriage aid, rehabilitation, environmental protection, contribution to charitable trusts registered under Section 12", the same objectives for which the trust has been incorporated.
The allegation raised by the assessing authority is that "the same should be for a definite or concrete purpose or purposes, since Section 11