IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH BEFORE SHRI INTURI RAMA RAO, AM AND SHRI ANIKESH BANERJEE, JM Assessment Years: 2014-15 & 2015-16 St. Josephs Eucational and Charitable Trust .......... Appellant St. Gosephs Generalate, Kottayam 686006 [PAN: AAHTS8310C]

vs.

ITO (Exemptions), Kottayam ......... Respondent Assessee by: Shri P.V. Chacko, CA Revenue by: Smt. Leena Lal, Sr. D.R. Date of Hearing: 29.10.2025 Date of Pronouncement: 31.10.2025

O R D E R

Per: Inturi Rama Rao, AM These appeals filed by the assessee are directed against the order of the National Faceless Appeal Centre, Delhi (NFAC) dated

16.07.2025 for Assessment Years (AY) 2014-15 & 2015-16.

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. 640/Coch/2025 for AY 2014-15 are stated herein.

4. Brief facts of the case are that the appellant is a charitable trust registered u/s. 12A of the Income Tax Act, 1961 (the Act). No return of income u/s. 139(1) was filed for AY 2014-15 by the appellant. However, the appellant trust had filed return of income in