M/S.BELIEVERS EASTERN CHURCH,THIRUVALLA vs. THE CIT (EXEMPTION), KOCHI

In the result, all the appeals filed by the assessees stand allowed

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

charitable in nature and benefit that trustees were getting could not be a sole reason to cancel registration of trust, cancellation of registration of assessee to be quashed. ➤ Hon'ble ITAT, Mumbai Bench A in the case of Lilavati Kirtilal Mehta Medical Trust vs. Commissioner of Income Tax (Central) 1, Mumbai in [2019] 108 taxmann.com 272 (Mumbai - Trib.) wherein

LAST HOUR MINISTRY,THIRUVALLA vs. ACIT(EXEMPTION), KOCHI

In the result, all the appeals filed by the assessees stand allowed

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

charitable in nature and benefit that trustees were getting could not be a sole reason to cancel registration of trust, cancellation of registration of assessee to be quashed. ➤ Hon'ble ITAT, Mumbai Bench A in the case of Lilavati Kirtilal Mehta Medical Trust vs. Commissioner of Income Tax (Central) 1, Mumbai in [2019] 108 taxmann.com 272 (Mumbai - Trib.) wherein

LOVE INDIA MINISTRIES,THIRUVALLA vs. THE DCIT(EXEMPTION), KOCHI

In the result, all the appeals filed by the assessees stand allowed

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

charitable in nature and benefit that trustees were getting could not be a sole reason to cancel registration of trust, cancellation of registration of assessee to be quashed. ➤ Hon'ble ITAT, Mumbai Bench A in the case of Lilavati Kirtilal Mehta Medical Trust vs. Commissioner of Income Tax (Central) 1, Mumbai in [2019] 108 taxmann.com 272 (Mumbai - Trib.) wherein

AYANA CHARITABLE TRUST,THIRUVALLA vs. DCIT(EXEMPTION), TRIVANDRUM

In the result, all the appeals filed by the assessees stand allowed

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

charitable in nature and benefit that trustees were getting could not be a sole reason to cancel registration of trust, cancellation of registration of assessee to be quashed. ➤ Hon'ble ITAT, Mumbai Bench A in the case of Lilavati Kirtilal Mehta Medical Trust vs. Commissioner of Income Tax (Central) 1, Mumbai in [2019] 108 taxmann.com 272 (Mumbai - Trib.) wherein

SAHRDAYA TBII HUB,IRINJALAKUDA vs. COMMISSIONER OF INCOME TAX EXEMPTIONS, ERNAKULAM

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

Bench: Shri Inturi Rama Rao & Shri Soundararajan K.Assessment Year : 2024-25

charitable trust and got the provisional registration in form 10AC on 28/02/2023 granting the provisional registration upto A.Y. 2025-26. Therefore the department originally considered the application filed by the assessee for provisional registration u/s. 12A(1)(ac)(vi) of the Act and after satisfying themselves, the provisional registration was granted. Thereafter, the assessee trust also complied with the conditions

SAHRDAYA EDUCATIONAL TRUST,IRINJALAKUDA vs. COMMISSIONER OF INCOME TAX(EXEMPTIONS), ERNAKULAM

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

Bench: Shri Inturi Rama Rao & Shri Soundararajan K.Assessment Year : 2024-25

charitable trust and got the provisional registration in form 10AC on 06/03/2023 granting the provisional registration upto A.Y. 2025-26. Therefore the department originally considered the application filed by the assessee for provisional registration u/s. 12A(1)(ac)(vi) of the Act and after satisfying themselves, the provisional registration was granted. Thereafter, the assessee trust also complied with the conditions

STELLA MARIS TRUST,ALAPPUZHA vs. CIT(E), KOCHI

The appeal of the assessee is allowed for statistical purposes

Bench: Shri Inturi Rama Rao & Shri Sonjoy Sarmaassessment Years: 2025-26 Stella Maris Trust Cit(Exemption), Kochi V. 19/292 Bishops House Ambalapuza Taluk Alappuzha Bazar S.O Alappuzha West, Alappuzha Kerala-688012. Pan : Abets6388Q. (Appellant) (Respondent) Appellant By : None Respondent By : Shri Suresh Sivanandan Irs, Cit-Dr Date Of Hearing : 02.06.2025 Date Of Pronouncement : 10.06.2025 O R D E R Per Sonjoy Sarma: The Present Appeal Has Been Preferred By The Assessee Against An Order Dated 26.12.2024 Of The Cit(Exemption), Kochi [Hereinafter Referred To As ‘Cit(E)’] Denying The Assessee’S Registration U/S 12A Of The Act.

charitable trust. Form no.10AC was issued on 05.07.2024 granting registration u/s 12A(1)(ac)(i) of the Act from A.Y 2022-23 to A.Y 2026-27. The assessee committed a technical mistake in making 2 Stella Maris Trust the application u/s 12A(1)(ac)(i) of the Act instead of u/s 12A(1)(ac)(iv) of the Act while preparing

AMMAKILLIKUDU,ALUVA vs. CIT (EXEMPTION), KOCHI

The appeal of the assessee is allowed for statistical purposes

Bench: Shri Inturi Rama Rao & Shri Sonjoy Sarmaassessment Years: 2025-26 Ammakillikudu Cit(Exemption), Kochi V. Door 345, Ward 20, Opposite Bsnl Office, Pipeline Road Aluva, Kochi – 683101. Pan : Aaita3263H. (Appellant) (Respondent) Appellant By : Shri Shinu J Pillai, Adv Respondent By : Shri Suresh Sivanandan Irs, Cit-Dr Date Of Hearing : 04.06.2025 Date Of Pronouncement : 10.06.2025 O R D E R Per Sonjoy Sarma: The Present Appeal Has Been Preferred By The Assessee Against An Order Dated 29.08.2024 Of The Cit(Exemption), Kochi [Hereinafter Referred To As ‘Cit(E)’] Denying The Assessee’S Registration U/S 12A Of The Act.

charitable trust. Form no.10AC was issued on 01.10.2021 granting registration u/s 12A(1)(ac)(i) of the Act from A.Y 2022-23 to A.Y 2026-27. The assessee mistakenly filed application u/s 12A(1)(ac)(iii) of the Act. 2 Ammakillikudu 3. The CIT(E) rejected the application in Form 10AB filed for registration u/s 12A by observing as under

NAUGHTYS PET SANCTUARY,KERALA vs. CIT( EXEMPTION), KOCHI

In the result, appeal filed by the assessee is allowed

Bench: SHRI INTURI RAMA RAO (Accountant Member), SHRI KESHAV DUBEY (Judicial Member)

charitable trust registered in the state of Kerala with PAN AADTN8887H and is committed to preservation of environment including watersheds, forests, and wildlife and to animal welfare. 3.1 The Assessee Trust filed an application for final registration/approval under section 12A of the Act in form 10ABvide acknowledgment number 354853000300923 dated 30thSeptember,2023. 3.2 The ld. CIT(E)on verification

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

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 of clause (ac) of section 12A was selected, i.e. instead of sub-clause (iii) sub- clause

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

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 of clause (ac) of section 12A was selected, i.e. instead of sub-clause (iii) 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

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 of clause (ac) of section 12A was selected, i.e. instead of sub-clause (iii) sub- clause

OPENGRAD EDU FOUNDATION,KOZHIKODE vs. CIT(EXEMPTION), KOCHI

In the result, appeal filed by the appellant stands partly allowed

Bench: Shri Inturi Rama Rao, Am & Sonjoy Sarma, Jm Assessment Year:2024-25 Opengrad Edu Foundation .......... Appellant 2/400/Bm, Firdouse House, Kozhikode, Near East Block Of Nit, Chathamangalam, Kozhikode-673601. Pan: Aaeco1702C Vs. Cit (Exemptions) .......... Respondent Kochi.

Charitable Trust applied for provisional registration under New Regime in Form-10AC on 16/10/2023. Subsequently, the appellant Trust has filed an application in Form-10AB of the Act on 29/06/2024. The same application came to be rejected by the CIT(Exemption) by holding that as per sub-clause (vi)(A) of clause (ac) of sub-section (1) of section 12A

PRO-LIFE CHARITABLE TRUST,IRINJALAKUDA vs. COMMISSIONER OF INCOME TAX EXEMPTIONS, KOCHI

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

Bench: Shri Waseem Ahmed & Shri Soundararajan K

12A (1)(ac)(iii) of the act by stating that the appellant has violated section 13(1)(b) of the Act without considering the real facts of the appellant's application of Income. 3 ITA No.52/Coch/2024. Pro-Life Charitable Trust

ENERGY MANAGEMENT CENTRE,TRIVANDRUM vs. THE INCOME TAX OFFICER, TRIVANDRUM

Bench: Shri Prashant Maharishi & Shri Keshav Dubeyassessment Year: 2024-25

trust is not having done any charitable activities as per the section 2(15) of the Income Tax Act. 2. The applicant has not produced its activity report on charitable activities done and details of its beneficiaries. Energy Management Centre, Trivandrum Page 3 of 5 Accordingly, the assessee was directed to file its objections (if any) against rejection of Form

TRIVANDRUM AGENDA TASK FORCE,TRIVANDRUM vs. CIT EXEMPTION , KOCHI

In the result, appeal filed by the assessee stands dismissed

Bench: Shri Inturi Rama Rao, Am & Shri Soundararajan K., Jm Assessment Year: 2023-24 Trivandrum Agenda Task Force .......... Appellant Muthoot Centre, Punnen Road, Statue Trivandrum 695034 [Pan: Aabtt0113E] Vs. Commissioner Of Income Tax (Exemption) .......... Respondent Aayakar Bhavan, Old Raiway Station Road, Ernakulam 682018 Appellant By: Shri Thomas Jacob, Advocate Respondent By: Shri Suresh Sivanandan, Cit-Dr Date Of Hearing: 12.03.2025 Date Of Pronouncement: 29.04.2025

12A(1)(ac)(iii) of the Act. The same came to be rejected by the learned Commissioner of Income Tax (Exemption) by holding that the appellant is engaged in political activities which does not come under the Charitable Act as defined in section 2(15) of the Act. 3. Being aggrieved, the appellant is in appeal before

LIFELINE FOUNDATION,ALAPPUZHA vs. CIT(E), KOCHI

In the result, appeal of the assessee is partly allowed

Bench: Shri Inturi Rama Rao, Am & Shri Prakash Chand Yadav, Jm Assessment Year: Lifeline Foundation .......... Appellant Guruprasadha Nilayam, Cherthala, Vettackal, Pattanakkad, Alappuzha, Kerala-688529. Pan: Aactl4404F Vs. Cit (Exemptions) .......... Respondent Kochi. Appellant By: None Respondent By: Smt. Veni Raj, Cit-Dr

charitable Trust incorporated with the objects of providing relief to the poor, education, medical facilities etc. The appellant Trust was incorporated on 12/10/2023. The appellant had filed an application in Form-10A of the Act seeking registration U/s. 12A of the Act and the same was granted by the CIT(E) in Form-10AC vide order dated 09/05/2024. However

MUSLIM EDUCATIONAL TRUST,KOTTAYAM vs. CIT(EXEMPTION). , ERNAKULAM

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

Bench: Shri Inturi Rama Rao, Am Muslim Educational Trust .......... Appellant Vii/198, Erattupetta, Kottayam 686121 [Pan: Aactm9743J] Vs. Commissioner Of Income Tax (Exemption), Kochi.......... Respondent Assessee By: Shri K. Suresh Kumar Varma, Ca Revenue By: Shri Sanjit Kumar Das, Cit-Dr Date Of Hearing: 27.11.2025 Date Of Pronouncement: 28.11.2025

charitable trust duly registered u/s. 12AB of the Act. The appellant had filed an application in Form 10AB on 09.03.2025 seeking approval u/s. 89G of the Act. The provisional approval under clause (ii) of clause (ac) of subsection (1) of section 12A