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In the result, all the appeals filed by the assessees stand allowed
Bench: Shri Inturi Rama Rao, Am & Shri Sonjoy Sarma, Jm
17 ITA No. 12-15/Coch/2021 Last Hour Ministry & Ors. Court in DIT (Exemption) v. Karnataka Badminton Association [2015] 378 ITR 700 (Kar.); DIT vs. Meenakshi Amma Endowment Trust (2013) 354 ITR 219 (Kar.); DIT vs. Foundation of Ophthalmic Research Education Centre (2013) 355 ITR 361 (Del.); CIT vs. Institute Management Committee of Industrial Training Institute