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

M/S JANIYYATHUL MUSTHARSHIDEEN CHARITABLE TRUST,MALAPPURAM vs. ITO WARD 1, TIRUR

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

Bench: Shri Sanjay Arora, Accountantmemberand Shri Manomohan Das, Judicialmember Janiyyathul Mustharshideen The Income Tax Officer Charitable Trust Ward -1, Tirur Edayoor Post Vs. Malappuram 676554 [Pan:Aaatj6491Q] (Appellant) (Respondent) Assessee By: Shri Shameem Ahmed, Advocate Revenue By: Smt. J.M. Jamuna Devi, Sr. D.R. Date Of Hearing: 11.09.2023 Date Of Pronouncement: 11.09.2023 O R D E R Persanjay Arora, Am This Appeal By The Assessee Agitating The In Limine Dismissal Of It’S Appeal Vide Order Dated 31.10.2022 By The Commissioner Of Income Tax (Appeals), Income Tax Department [Cit(A)], Contesting It’S Assessment Under Section 143(3) Of The Income Tax Act, 1961 (‘The Act’) Dated 28.03.2013 For Assessment Year (Ay) 2010-11. 2. Brief Facts Of The Case Leading To The Instant Appeal Are That The Assessee, A Public Charitable Trust Constituted Under The Trust Deed Dated 28.06.1999 & Registered U/S.12Aa Of The Act W.E.F. 20.10.2005, Returned It’S Income For The Relevant Year (On 29.06.2010) At Nil Income, Claiming Exemption U/S.11 Of The Act On The Voluntary Contributions Received During The Year, I.E., Rs.12.18 Lakhs. The Same Was Denied By The Assessing Officer (Ao) As The Assessee Had, Subsequent To Its Registration Under Section 12Aa Of The Act On 20.10.2005, I.E., On 21/10/2005, Totally Amended It’S Object Clause, Which Rather Was Required To Be Ratified By The Hon'Ble

Charitable Trust vs. ITO jurisdictional High Court. Registration by itself would not lead to exemption u/s. 11 of the Act. The assessee’s appeal was dismissed by the first appellate authority for want of prosecution, following the decisions in CIT vs. B.N. Bhattachargee [1997] 118 ITR 461 (SC) and CIT vs. Multiplan India

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.

250 of the Income Tax Act, 1961 [hereinafter referred to as ‘the Act’] whereby the Ld. CIT(A) had dismissed the appeal against the Assessment Order, dated 04/11/2020, passed under Section 154 of the Act for the Assessment Year 2014-2015. 2. The Assessee has raised following grounds of appeal : “1. The Order of the Commissioner of Income Tax (Appeals

KAOSER CHARITABLE TRUST,KANNUR vs. ITO, EXEMPTION WARD, KANNUR

In the result, both the appeals of the assessee stand allowed for

Bench: S/Shri Inturi Rama Rao & Shri Prakash Chand Yadav

Charitable Trust, Kaoser Income Tax Officer, Exemption Vs. Complex Caltex South Bazar, Kannur- Ward, Kannur 670002 PAN No.AACFK 6890 J APPELLANT RESPONDENT Assessee by : Shri Arun Raj, Sr Adv. Revenue by : Smt. Leena Lal, Sr. DR Date of hearing : 06.08.2025 Date of Pronouncement : 20.08.2025 O R D E R PER PRAKASH CHAND YADAV, JUDICIAL MEMBER: Both the appeals

KAOSER CHARITABLE TRUST,KANNUR vs. INCOME TAX OFFICER, EXEMPTION WARD, KANNUR

In the result, both the appeals of the assessee stand allowed for

Bench: S/Shri Inturi Rama Rao & Shri Prakash Chand Yadav

Charitable Trust, Kaoser Income Tax Officer, Exemption Vs. Complex Caltex South Bazar, Kannur- Ward, Kannur 670002 PAN No.AACFK 6890 J APPELLANT RESPONDENT Assessee by : Shri Arun Raj, Sr Adv. Revenue by : Smt. Leena Lal, Sr. DR Date of hearing : 06.08.2025 Date of Pronouncement : 20.08.2025 O R D E R PER PRAKASH CHAND YADAV, JUDICIAL MEMBER: Both the appeals

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)

section 250 of the Income-tax Act, 1961 (for brevity, ‘the Act’) for assessment year 2018-19, date of order 20/08/2025& 21/08/2025 related to the order of the National e-Assessment Centre, Delhi (for brevity the “Ld. AO”) passed u/s143(3) r.w.s. 143(3A)&143(3B) of the Act, date of order 06/04/2021 and order passed U/s 270A

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)

section 250 of the Income-tax Act, 1961 (for brevity, ‘the Act’) for assessment year 2018-19, date of order 20/08/2025& 21/08/2025 related to the order of the National e-Assessment Centre, Delhi (for brevity the “Ld. AO”) passed u/s143(3) r.w.s. 143(3A)&143(3B) of the Act, date of order 06/04/2021 and order passed U/s 270A

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

In the result, the appeal preferred by the Assessee as well as stay application is dismissed

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

250 of the Income Tax Act, 1961 [hereinafter referred to as ‘the Act’] whereby the NFAC had dismissed the appeal against the Penalty Order, dated 08/06/2017, passed under Section 271B of the Act for the Assessment Year 2009-2010. The Assessee has also filed application seeking stay of recovery of the penalty amount. SA No. 74/Coch/2025 Assessment Year

INCOME TAX OFFICER(TDS), ALAPPUZHA vs. MUTHOOT HEALTH CARE PRIVATE LIMITED, KOZHENCHERRY

Accordingly, we decline to interfere with the same. Thus, Ground No.1 to 4 raised by the Revenue are dismissed

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

250 of the Income Tax Act, 1961 [hereinafter referred to as ‘the Act’] whereby the Ld. CIT(A) had allowed the appeal against the Assessment Order, dated 31/07/2021, passed under Section 201(1) & 201(1A) of the Act for the Assessment Year 2018-2019. 2. The Assessee has raised following grounds of appeal : “1. The order of the AddI.CIT/ JCIT

NEW HIGHER SECONDARY SCHOOL,TRIVANDRUM vs. DCIT, TRIVANDRUM

In the result, the appeals by the assessee are dismissed

Bench: Shri Sanjay Arora & Shri Manomohan Das

section 234E of the Income Tax Act, 1961 (the Act) on the processing of it’s tax returns, one each for the four quarters of fy 2014-15, u/s.200A of the Act, by the National Faceless Appeal Centre, Delhi (NFAC), vide separate orders dated 21.9.2022. The appeals raising the same issue, were heard together, and are accordingly being disposed

NEW HIGHER SECONDARY SCHOOL,TRIVANDRUM vs. DCIT, TRIVANDRUM

In the result, the appeals by the assessee are dismissed

Bench: Shri Sanjay Arora & Shri Manomohan Das

section 234E of the Income Tax Act, 1961 (the Act) on the processing of it’s tax returns, one each for the four quarters of fy 2014-15, u/s.200A of the Act, by the National Faceless Appeal Centre, Delhi (NFAC), vide separate orders dated 21.9.2022. The appeals raising the same issue, were heard together, and are accordingly being disposed

NEW HIGHER SECONDARY SCHOOL ,TRIVANDRUM vs. DCIT , TRIVANDRUM

In the result, the appeals by the assessee are dismissed

Bench: Shri Sanjay Arora & Shri Manomohan Das

section 234E of the Income Tax Act, 1961 (the Act) on the processing of it’s tax returns, one each for the four quarters of fy 2014-15, u/s.200A of the Act, by the National Faceless Appeal Centre, Delhi (NFAC), vide separate orders dated 21.9.2022. The appeals raising the same issue, were heard together, and are accordingly being disposed

NEW HIGHER SECONDARY SCHOOL ,TRIVANDRUM vs. DCIT , TRIVANDRUM

In the result, the appeals by the assessee are dismissed

Bench: Shri Sanjay Arora & Shri Manomohan Das

section 234E of the Income Tax Act, 1961 (the Act) on the processing of it’s tax returns, one each for the four quarters of fy 2014-15, u/s.200A of the Act, by the National Faceless Appeal Centre, Delhi (NFAC), vide separate orders dated 21.9.2022. The appeals raising the same issue, were heard together, and are accordingly being disposed