St. Thomas Syro Malabar Catholic Church Vs. CIT (Exemption)
Case No: ITA No.1567/KOL/2025
Court: INCOME TAX APPELLATE TRIBUNAL “ D” BENCH, KOLKATA
Date: 12/23/2025
Parties Involved
appellantSt. Thomas Syro Malabar Catholic Church
respondentCIT (Exemption)
Facts Summary
St. Thomas Syro Malabar Catholic Church, a trust registered under section 12AA of the Income Tax Act, filed an appeal against the order of the Commissioner of Income Tax (Exemption), Kolkata, dated 11.09.2023, which rejected their application for registration under section 12A(1)(ac)(ii) of the Act. The Church claimed that the appeal was delayed by 615 days due to bona fide reasons, primarily due to the Chartered Accountant's failure to inform them about the rejection order. The Church filed a c…
Decision in favour of
Assessee
Legal Issues
- 1. Condonation of delay in filing the appeal
- 2. Validity of the registration for A.Y. 2021-22 to 2025-26
1 more legal issue analysed in this judgement.
Precedents Relied Upon
8 precedents cited in this judgement.