GOOD KARMA FOUNDATION,KULAYETTIKKARA PO vs. COMMISSIONER OF INCOME TAX (EXEMPTION), ERNAKULAM
In the result, the appeal filed by the assessee stands party allowed for statistical purposes
ITA 166/COCH/2025[2024-25]Status: DisposedITAT Cochin31 Jul 2025AY 2024-25
Bench: Shri Inturi Rama Rao, Am & Shri Sonjoy Sarma, Jm Good Karma Foundation .......... Appellant Kulayettikkara P.O., Ernakulam 682315 [Pan: Aabtg6511D] Vs. Commissioner Of Income Tax (Exemption) , Kochi........ Respondent Appellant By: Shri Radesh Bhatt, Ca Respondent By: Smt. Leena Lal, Sr. D.R. Date Of Hearing: 10.06.2025 Date Of Pronouncement: 31.07.2025 O R D E R Per: Inturi Rama Rao, Am This Appeal Filed By The Assessee Is Directed Against The Order Of The Commissioner Of Income Tax (Exemptions), Kochi Dated 24.12.2024 Denying Grant Of Approval U/S. 80G Of Income Tax Act, 1961 (Hereinafter "The Act").
For Appellant: Shri Radesh Bhatt, CAFor Respondent: Smt. Leena Lal, Sr. D.R
Section 11(5)Section 12ASection 5Section 80CSection 80G
section 11(5) cannot be gone into at the stage of approval u/s. 80C of Act: -
i)
Mary Mediatrix Charitable Trust v. CIT (Exemption) in ITA No. 264/Coch/2024 dated 30.12.2024
ii)
DIT (exemption) v. Abdul Kalam Azad Islamic Awakening
[2013] 214 Taxman 148 (Delhi)
5. On the other hand, the learned Sr. DR supporting the order of the Commissioner