KURIAKOSE ELIAS CARMEL EDUCATIONAL AND CHARITABLE TRUST,ALAPPUZHA vs. INCOME TAX OFFICER, (E), ALAPPUZHA, ALAPPUZHA
Appeal is allowed for statistical purposes
ITA 256/COCH/2025[2018-2019]Status: DisposedITAT Cochin03 Jun 2025AY 2018-2019
Bench: Shri Inturi Rama Rao, Am & Shri Sonjoy Sarma, Jm
For Appellant: Shri. P.V. Chacko, CAFor Respondent: Smt.. Leena Lal, Sr, DR
Section 10Section 12ASection 148Section 69A
charitable trust engaged in educational activities and running a school in a village of Kuttanadu in Kerala. It was granted registration under Section 12A of the Income Tax Act, 1961
[hereinafter referred to as the ‘Act’] vide order dated 26.09.2018
effective from AY 2018–19 onwards .As the assessee’s gross receipts were below Rs. 1 crore, it claimed exemption