2015 (11) TMI 1917

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....er 1. Sacred Heart Church Kochi 27/04/2015 2. St. Antony's Church, Kochi 28/04/2015 3. Our Lady of Rosary Church, Kochi 28/04/2015 4. St. Antony's Church, Kochi 28/07/2015 5. Church of Our Lady Dolours, Kochi 15/07/2015 6. St. Antony's Church, Kochi 13/07/2015 7. Munambam Daiva Sabha, Kochi 26/02/2015 2. The issues in all the above said appeals are identical and hence they were heard together and are being disposed of by this common consolidated order. 3. The grounds in all the above appeals are almost identical in all the above appeals. We shall take up the appeal in the case of Sacred Heart Church in I.T.A. No.292/Coch/2015 and reproduce the grounds as under:....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... cannot be treated as genuine. 7. As regards the first question, the Ld. Counsel for the assessee stated at Bar that the registered Trust Deed was produced before the Ld. CIT(Exemptions) and a copy thereof was filed along with the application evidencing the creation of the Trust. The Ld. Counsel for the assessee stated that he was having the registered Trust Deed and was ready to produce it before the Ld. CIT(Exemptions). In such circumstances and facts of the case and in the interest of justice as conceded by the Ld. AR and the Ld. DR also, the matter is remitted back to the file of the Ld. CIT(Exemptions) to examine the original Trust Deed and the assessee shall file a copy thereof before the Ld. CIT(Exemptions). The Ld. AR should unde....