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