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
ITA 423/COCH/2025[2017-2018]Status: DisposedITAT Cochin31 Jul 2025AY 2017-2018
Bench: Shri Inturi Rama Rao, Am & Shri Sonjoy Sarma, Jm
For Appellant: Shri P.V. Chacko, CAFor Respondent: Smt. Leena Lal, Sr. D.R
Section 11Section 115BSection 12Section 12ASection 139Section 139(1)Section 142(1)Section 144
condone the delay and admit the appeal for adjudication
6. We have heard the rival contentions and perused the material available on record. The issue in the present appeal relates the eligibility of the appellant trust for exemption u/s. 11 of the Act.
Admittedly, the appellant had not filed return of income under the provisions of section 139(1
