ST JOSEPHS EDUCATIONAL AND CHARITABLE TRUST,KOTTAYAM vs. INCOME TAX OFFICER, (EXEMPTION WARD), KOTTAYAM, KOTTAYAM
In the result, the appeal filed by the assessee stands allowed
ITA 641/COCH/2025[2015-2016]Status: DisposedITAT Cochin31 Oct 2025AY 2015-2016
For Appellant: \nShri P.V. Chacko, CAFor Respondent: \nSmt. Leena Lal, Sr. D.R
Section 12ASection 139(1)Section 147Section 148Section 272A(2)(e)
charitable trust, did not file a return of income under section 139(1) for AY 2014-15, but filed one in response to a notice under section 148. The assessment resulted in Nil income. A penalty was levied under section 272A(2)(e