IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH BEFORE SHRI INTURI RAMA RAO, AM AND SHRI SOUNDARARAJAN K., JM Assessment Years: 2017-18 & 2-18-19 Dy. Commissioner of Income Tax .......... Appellant

4th Floor, Vasantham Towers, Peroorkada Thiruvananthapuram 695005 vs.

St. Josephs Province .......... Respondent CMI Provincial House, Vazhuthacadu Thiruvananthapuram 695014 [PAN: AABTS6482P]

Assessee by: ------- None -------

Revenue by: Shri Sanjit Kumar Das, CIT-DR & Smt. Leena Lal, Sr. D.R.

Date of Hearing: 05.08.2025 Date of Pronouncement: 14.08.2025

O R D E R

Per: Inturi Rama Rao, AM These are appeals filed by Revenue directed against different orders of the National Faceless Appeal Centre, Delhi [CIT(A)] dated

23.04.2025 for Assessment Years (AY) 2017-18 & 2018-19.

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. 442/Coch/2025 for AY 2017-18 are stated herein.

4. Brief facts of the case are that the appellant is a public religious trust registered u/s. 21A of the Income Tax Act, 1961 (the Act). The return of income for A