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
ITA 948/COCH/2022[2015-16]Status: DisposedITAT Cochin10 May 2024AY 2015-16
Bench: Shri Sanjay Arora & Ms. Kavitha Rajagopal
For Appellant: Shri Jojo, AdvocateFor Respondent: Smt. J.M. Jamuna Devi, Sr. DR
Section 11Section 11(1)(a)Section 12ASection 143(1)Section 143(3)Section 2
Charitable Trust v. ITO the Cochin Bench (Changanacherry Co-op. ARDB Ltd. v. ITO, in ITA
939/Coch/2022, dated 16/4/2024), wherein, again, the assessee was not allowed claim u/s. 80P due to the improper filling the return form, wholly discountenanced by the Tribunal:
‘6. Our first observation in the matter is that the very fact that the assessee includes the claim
