M/S SANTHIMADOM HERBAL CITY TRUST,ERNAKULAM vs. ACIT CENTRAL CIRCLE -2, KOCHI
In the result, the assessee’s appeals are partly allowed
ITA 920/COCH/2022[2008-09]Status: DisposedITAT Cochin14 Nov 2023AY 2008-09
Bench: Shri Sanjay Arora, Am & Shri Manomohan Das, Jm
For Appellant: Sri.Mathew Joseph, CAFor Respondent: Smt.J.M.Jamuna Devi, Sr.DR
Section 132Section 144Section 153ASection 153C
condonation of delay, admit the instant appeals. Hearing was accordingly proceeded with.
ITA Nos.920-921/Coch/2022 (AYs. 2008-09 & 2009-10)
Santhimadom Herbal City Trust v. Asst. CIT
3. The assessee is a private trust formed on 01.01.2007 (02/11/2004, as per the impugned order) with the object of construction of a herbal city, apartments/villas, etc. for the promotion of herbal treatment, herbal