IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH BEFORE SHRI INTURI RAMA RAO, AM AND SHRI PRAKASH CHAND YADAV, JM Assessment Years: 2015-16 & 2016-17 The Income Tax Officer .......... Appellant Aayakar Bhavan, Old. Rly. Stn., Kochi 682018 vs.

Kerala Province of the Congregation .......... Respondent of the Carmelite Sisters of St. Teresa St. Theresas Provincial House, BMC P.O.

Chembumukku, Thrikkara 682021 [PAN: AAATK3501G]

Appellant by: Smt. Leena Lal, Sr. D.R.

Respondent by: ------- None -------

Date of Hearing: 20.05.2025 Date of Pronouncement: 27.06.2025

O R D E R

Per: Inturi Rama Rao, AM These appeals filed by the Revenue are directed against the different orders of the National Faceless Appeal Centre, Delhi [CIT(A)], dated 03.02.2025 for Assessment Years (AY) 2015-16 &

2016-17.

2. Since identical issues and facts are involved in these appeals, they are heard together and disposed of by this common order.

3. For the sake of convenience and clarity the facts relevant to the appeal bearing ITA No. 241/Coch/2025 for AY 2015-16 are stated herein

4. Brief facts of the case are that the appellant is a charitable trust duly registered u/s. 12A of the Income Tax Act, 1961 (the Act). No regular