In the result, all the appeals filed by the assessee are dismissed
Bench: Shri Inturi Rama Rao & Shri Prakash Chand Yadav
charitable trust. This Trust was taken over by Believers Church, Thiruvalla vide agreement dated 23/02/2009 and 6 ITA Nos.207/Coch/2019 & Ors. Reena Jose & Ors. by that agreement all the assets and liabilities of Carmel Educational Trust were transferred to Believers Church and the assesses ceased to be the trustees of Carmel Educational Trust. According to the CIT(A), the right