IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH BEFORE SHRI INTURI RAMA RAO, AM Assessment Year: 2017-18 Share and Care Charitable Society .......... Appellant Eden Building, Pallithazhe Junction Kaipuzha, Kottayam 686602 [PAN: AAMAS4316G]

vs.

ITO (Exemption) , Kottayam .......... Respondent Appellant by: Shri Anil Kumar P.J., Advocate Respondent by: Smt. Leena Lal, Sr. D.R. Date of Hearing: 28.04.2025 Date of Pronouncement: 30.04.2025

O R D E R

This appeal filed by the assessee is directed against the order of the Commissioner of Income Tax (Appeals), Bhubaneswar [CIT(A)]

dated 17.11.2024 for Assessment Year (AY) 2017-18.

2. The appellant is a charitable trust duly incorporated under the Trust Act. The trust was founded with the object of providing medical and financial support to the poor. It is duly registered u/s. 12A of the Income Tax Act, 1961 (the Act). The return of income for AY 2017-18 was filed on 25.10.2017 declaring Nil Income after claiming exemption u/s. 11 of the Act. Against the said return of income, the assessment was completed by the Income Tax Officer (Exemption), Kottayam (hereinafter called "the AO") vide order dated 14.11.2019 passed u/s. 143(3) of the Act at