SPIA CHARITABLE TRUST,KOTTAYAM vs. CIT(E), KOCHI
In the result, appeal filed by the assessee is partly allowed
ITA 650/COCH/2024[2024-25]Status: DisposedITAT Cochin08 Apr 2025AY 2024-25
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
For Appellant: Shri Jacob Baboo, CAFor Respondent: Shri Sanjit Kumar Das, CIT-DR
Section 12ASection 80G
section 80G of the Act in Form 10AB on 01.01.2023. The said application came to be rejected vide order dated 29.05.2024 on the ground that the appellant failed to offer explanation to the show cause notice dated 03.04.2024. 3. Being aggrieved, the appellant is in appeal before us in the present appeal.
4. At the outset we find that there