KATHIKODE CHARITABLE TRUST,THRISSUR vs. INCOME TAX OFFICER., THRISSUR

In the result, the assessee’s appeals are allowed for statistical purposes, and it’s stay petitions dismissed as infructuous

Bench: Shri Sanjay Arora & Ms. Kavitha Rajagopal

condonation of delay in further appellate proceedings. The delay, which extends to 26 months and 36 months for the two years respectively, is wholly unexplained and is a clear case of gross negligence. We find no reason to interfere in the matter and, accordingly, confirm the impugned order on this aspect. 4.4 Be that as it may, this cannot

SAVE A FAMILY PLAN (INDIA),,KANJOOR vs. DCIT(EXEMPTION), KOCHI

In the result, the appeal filed by the assessee stands dismissed

Bench: Shri Inturi Rama Rao, Am & Shri Soundararajan K., Jm Save A Family Plan (India) Dy. Cit, Exemption Aiswaryagram, Parappuram San Juan Towers, 2Nd Floor Vs. Kanjoor - 683575 Old Railway Station Road [Pan:Aabts9439E] Kochi 682018 (Appellant) (Respondent)

delay in filing appeal stands condoned by the order passed by Third Member. We now proceed to dwell into the merits of the order passed u/s. 263 of the Act. 8. The learned counsel for the assessee submits that the appellant is a charitable trust

AARPEE'S CHARITABLE TRUST ,KOZHIKODE vs. THE COMMISSIONER OF INCOME TAX( EXEMPTION), KOCHI

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

Bench: Shri Waseem Ahmed & Shri Soundararajan K

condonation petition, accompanied by an Affidavit of Sri. Mohammed Ali, Secretary of the Trust, explaining the delay(s) as well as going by the decision in the case of Collector Land Acquisition v. Mst.Katiji & Ors. (1987) 167 ITR 471 (SC) settling the issue long back that all such technical aspects must make way for 2 ITA No.4/Coch/2024. Aarpee’s Charitable

CHANDRAMOULIESWARA CHARITABLE TRUST,TRIVANDRUM vs. CIT, EXEMPTION, TRIVANDRUM

In the result, appeals filed by the assessee are dismissed

Bench: Shri Inturi Rama Rao & Shri Prakash Chand Yadav

delay of 340 days in filing the present appeals. Drawing attention of the bench towards the condonation petition, counsel for the assessee pointed out that the Chartered Accountant Mr. Gopal Krishna passed away on 21.9.2022 and hence the staff of the erstwhile CA could not be able ITA Nos.275 & 276/Coch/2025 Chandramoulieswara Charitable Trust

CHANDRAMOULIESWARA CHARITABLE TRUST,TRIVANDRUM vs. CIT, EXEMPTION, TRIVANDRUM

In the result, appeals filed by the assessee are dismissed

Bench: Shri Inturi Rama Rao & Shri Prakash Chand Yadav

delay of 340 days in filing the present appeals. Drawing attention of the bench towards the condonation petition, counsel for the assessee pointed out that the Chartered Accountant Mr. Gopal Krishna passed away on 21.9.2022 and hence the staff of the erstwhile CA could not be able ITA Nos.275 & 276/Coch/2025 Chandramoulieswara Charitable Trust

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

delay was the decision by the Tribunal in Little Servant of Divine Providence Charitable Trust vs. ITO (TDS) (in ITA No. 258/Coch/2016, dated 09.9.2016). The said view, it is stated, stands upheld by the Hon'ble jurisdictional High Court in, among others, Olari Little Flower Kuries Pvt. Ld. vs. Union of India [2022] 440 ITR 26 (Ker). The same, however

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

delay was the decision by the Tribunal in Little Servant of Divine Providence Charitable Trust vs. ITO (TDS) (in ITA No. 258/Coch/2016, dated 09.9.2016). The said view, it is stated, stands upheld by the Hon'ble jurisdictional High Court in, among others, Olari Little Flower Kuries Pvt. Ld. vs. Union of India [2022] 440 ITR 26 (Ker). The same, however

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

delay was the decision by the Tribunal in Little Servant of Divine Providence Charitable Trust vs. ITO (TDS) (in ITA No. 258/Coch/2016, dated 09.9.2016). The said view, it is stated, stands upheld by the Hon'ble jurisdictional High Court in, among others, Olari Little Flower Kuries Pvt. Ld. vs. Union of India [2022] 440 ITR 26 (Ker). The same, however

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

delay was the decision by the Tribunal in Little Servant of Divine Providence Charitable Trust vs. ITO (TDS) (in ITA No. 258/Coch/2016, dated 09.9.2016). The said view, it is stated, stands upheld by the Hon'ble jurisdictional High Court in, among others, Olari Little Flower Kuries Pvt. Ld. vs. Union of India [2022] 440 ITR 26 (Ker). The same, however

SPIA CHARITABLE TRUST,KOTTAYAM vs. CIT(E), KOCHI

In the result, appeal filed by the assessee is partly allowed

Bench: Shri George George K., Vp & Shri Inturi Rama Rao, Am Assessment Year: 2024-25 Spia Charitable Trust .......... Appellant Building No. Xiv/195A, Kottayam Municipality, Kodimatha Old Mc Road Kottayam 6860013 [Pan: Aawts4128H] Vs. Commissioner Of Income Tax (Exemption) .......... Respondent Aayakar Bhavan, Old Railway Sation Road Ernakulam 682018 Appellant By: Shri Jacob Baboo, Ca Respondent By: Shri Sanjit Kumar Das, Cit-Dr Date Of Hearing: 01.04.2025 Date Of Pronouncement: 08.04.2025

condone the delay and admit the appeal for adjudication on merits. 3 SPIA Charitable Trust 5. We have heard the rival

KARADA KALA SAHITHYA PRATHISTANA GURUDHAMA,ENMAKAJE vs. COMMISSIONER OF INCOME TAX (EXEMPTION), KOCHI

In the result, appeal filed by the appellant stands partly allowed

Bench: Shri Inturi Rama Rao, Am& Shri Rahul Chaudharykarada Kala Sahithya .......... Appellant Prathistanagurudhama, Enmakaje, Perla P.O., Kasaragod, Kerala-671552 [Pan: Aadtk 8826 B] Vs. Commissioner Of Income Tax (Exemption) .......... Respondent Kochi. Appellant By: None Respondent By: Smt. Leena Lal, Sr. Dr Date Of Hearing: 22.08.2025 Date Of Pronouncement: 26.08.2025 O R D E R Per Inturi Rama Rao, Am: This Is An Appeal Filed By The Assessee-Trust Directed Against The Order Passed By The Learned Commissioner Of Income Tax (Exemption), Kochi [For Short, ‘Cit(E)’] Dated 24.06.2025 Rejecting The Application Filed In Form No. 10Ab For Grant Of Registration U/S.12A Of The Income Tax Act, 1961 (For Short, 'The Act'). 2. Brief Facts Of The Case Are That Appellant Is A Trust Duly Registered With The Objects Of Charitable Purpose. The Appellant Was Granted Temporary Registration Under Section 12Ab Of The Act

trust duly registered with the objects of charitable purpose. The appellant was granted temporary registration under section 12AB of the Act, 2 Karada Kala Sahithya Prathistana Gurudhama which is validupto31/03/2024. The application in Form No. 10AB was not filed within the prescribed time, but filed on 16/11/2024. The appellant also filed a petition for condonation of delay

GAJANANA CHARITABLE TRUST,KANHANGAD vs. CIT(EXEMPTION), KOCHI

In the result, the appeal filed by the assessee is allowed

Bench: Shri Waseem Ahmed & Shri Soundararajan K.Gajanana Charitable Trust Cit (Exemption) 2Nd/686, Gajanana Aayakar Bhaval Opp. Head Post Office Vs. Old Rly Station Road Hosdurg, Kanhangad 671315 Ernakulam 682018 [Pan: Aabtg6555F] (Appellant) (Respondent)

condone the delay in filing application in Form No. 10AB, u/s 80G(5) of the Act. We note that Co-ordinate Bench of Jodhpur in the case of Bhamashah Sundarlal Daga Charitable Trust

SACRED HEART PUBLIC SCHOOL KOTTAYAM,KOTTAYAM vs. INCOME TAX OFFICER, EXEMPTION WARD, KOTTAYAM, KOTTAYAM

In the result, the appeal and the stay application filed by the assessee stand dismissed

Bench: Shri Inturi Rama Rao, Am & Shri Sonjoy Sarma, Jm

charitable trust duly registered under the Trust Act. It is also registered u/s. 12A of the Income Tax Act, 1961 (the Act). No regular return of income 2 ITA No. 423/Coch/2025 & SA No. 61/C/2025 Sacred Heart Public School was filed under the provisions of section 139(1) of the Act. The ITO (Exemption), Kottayam (hereinafter called "the AO"), based

M/S.PODIKUNJU MUSALIAR MEMORIAL CHARITABLE AND EDUCATIONAL TRUST,KOLLAM vs. CIT EXEMPTIONS, KOCHI

In the result, the appeal filed by the assessee is allowed

Bench: Shri Inturi Rama Rao & Shri Prakash Chand Yadav

condone the delay and proceed to decide the appeal on merits. 3. Brief facts of the case as coming out from the orders of the authorities below are that the assessee is a trust filed its return of income for the impugned assessment year on 30th 2 ITA No.110/Coch/2023. Podikunju Musaliar Memorial Charitable

P.KESAVADEV TRUST,TRIVANDRUM vs. ITO, EXEMPTION WARD, TRIVANDRUM

In the result, appeal filed by the assessee stands partly allowed

Bench: Shri George George K., Vp & Shri Inturi Rama Rao, Am

charitable in nature. The learned CIT(A) had dismissed the appeal for non prosecution on merits. 4. At the outset, we find that there is a delay of 169 days in filing the present appeal. The appellant filed a petition along with an affidavit seeking condonation of delay in filing the appeal, wherein it is stated that wife

DIVYAJYOTHI EDUCATIONAL AND CHARITABLE TRUST,THIRUVANANTHAPURAM vs. ITO ( EXEMPTION WARD), THIRUVANANTHAPURAM

In the result, this appeal of the assessee is allowed for statistical purposes

Charitable Trust, Fornce Cenre, Kulavikkonam, Plavara, Nedumangad, Trivandrum\nVs.\nThe Income Tax Officer, Exemption Ward, Trivandrum\nPAN NO.AABTD 5694 G APPELLANT RESPONDENT\nAssessee by Shri Arun Raj, Sr. Advocate\nRevenue by : Smt. Leena Lal, Sr. DR\nDate of hearing : 07.08.2025\nDate of Pronouncement : 20.08.2025\nORDER\nPer Prakash Chand Yadav, Judicial Member:\nITA No.455/Coch/2025: A.Y. 2016-17\nThe present appeal

DIVYAJYOTHI EDUCATIONAL AND CHARITABLE TRUST,THIRUVANANTHAPURAM vs. ITO, THIRUVANANTHAPURAM

In the result, appeal of the assessee stands allowed

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

Charitable Trust, Fornce Cenre, Exemption Ward, Trivandrum Kulavikkonam, Plavara, Nedumangad, Trivandrum PAN NO.AABTD 5694 G APPELLANT RESPONDENT Assessee by : Shri Arun Raj, Sr. Advocate Revenue by : Smt. Leena Lal, Sr. DR Date of hearing : 07.08.2025 Date of Pronouncement : 20.08.2025 O R D E R Per Prakash Chand Yadav, Judicial Member: ITA No.455/Coch/2025: A.Y. 2016-17 The present appeal

SREE ANJANEYA MEDICAL TRUST,KOZHIKODE vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 2 (1), KOZHIKODE

In the result, the appeals filed by the assessee are allowed

Bench: Shri Waseem Ahmed & Shri Soundararajan K.Sree Anjaneya Medical Trust Acit, Circle - 2 17/501X-1, Kanchas Building Aayakar Bhavan Opp. Indoor Stadium Mananachira Vs. Rajaji Road, New Bus Stand Kozhikode 673001 Kozhikode 673004 [Pan: Aahts3844B] (Appellant) (Respondent)

condonation of delay in seeking registration was not available." The first proviso to section 12A(2) was brought in the statute only as a retrospective effect, with a view not to affect genuine charitable trusts