IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH : COCHIN BEFORE SHRI PRASHANT MAHARISHI, VICE – PRESIDENT AND SHRI SOUNDARARAJAN K., JUDICIAL MEMBER S.A. No. 95/Coch/2025 (in ITA No. 811/Coch/2025)

&

ITA No. 811/Coch/2025 Assessment Year : 2015-16 M/s. Muslim Association, The Assistant Nandavanam, Commissioner of Income Thiruvananthapuram, Tax (Exemption), Kerala – 695 033. Thiruvananthapuram.

Vs.

PAN: AAATM8481F APPELLANT RESPONDENT Shri CS Bijoy Pulipara, Assessee by :

Advocate Revenue by : Ms. Neethu S, Snr. DR Date of Hearing : 23-03-2026 Date of Pronouncement : 25-03-2026

ORDER

PER SOUNDARARAJAN K., JUDICIAL MEMBER This is an appeal filed by the assessee challenging the order of the NFAC, Delhi dated 04/09/2025 in respect of the A.Y. 2015-16.

2. The assessee is an association registered under the Travancore and Cochin Literary, Scientific and Charitable Societies Registration Act – XII of 1955. The association has got 12A registration from the F.Y. 1966-67 with Registration Certificate No. 617/TECH/TVM-8/66-67 dated 22/08/1966.

The assessee also got the certificate u/s. 80G of the Act on 30/02/1978. The assessee filed their return of income on 18/09/2015 and declared a Nil income. The case of the assessee was selected for scrutiny and notices u/s. 143(2) as well as u/s. 142(1) were issued. The assessee had also furnished the particulars sought for by the AO. The assessee could not be able to furnish the registration certificate granted u/s. 12A of the Act since the same was misplaced. The assessee submitted that the registration was granted as early as 22/08/1966 but unfortunately the said certificate was misplaced at the time of shifting of their office to different places. The assessee also furnished the copy of the 80G certificate given on 30/02/1978. The assessee further stated that on knowing about the registration certificate was misplaced, on 08/11/2002, the assessee had sent an application for granting a new registration for which the ADIT(Exemption) replied that there is no necessity for getting a second registration when the assessee was granted the registration u/s. 12A prior to the grant of exemption certificate u/s. 80G of the Act. The AO thereafter alleged that there were some amendments made to the objects on 30/06/2002 and 24/03/2005 but not approved by the Ld CIT(E). The AO further stated that the trust has to get the approval of the District Judge u/s. 92(3) of the CPC before making any amendment which was not done by the assessee. The AO therefore denied the exemption claimed u/s. 11 of the Act and computed the income under the normal provisions of the Act. As against the said order, the assessee filed an appeal before the Ld.CIT(A).

The Ld.CIT(A) also confirmed the view taken by the AO.

3. The assessee has challenged the said dismissal order of the Ld.CIT(A)

before this Tribunal.

4. At the time of hearing, the Ld.AR submitted that the assessee is not a trust but only an association registered under the provisions of the Societies Registration Act and also submitted that the assessee has not made any amendment to the objects of the society and therefore there is no requirement to get the prior approval of the CIT(E). The Ld.AR further submitted that when the assessee is not a trust, there is no need to get the prior approval from the District Judge as per section 92(3) of the CPC. The Ld.AR further submitted that the assessee had misplaced the registration certificate granted u/s. 12A of the Act and also relied on the 80G exemption certificate issued by the authorities in the year 1978 and therefore prayed that the benefit u/s. 11 ought to have been granted to the assessee by treating them as a charitable society registered under the provisions of the Act. On the alternative, the Ld.AR submitted that the authorities may be directed to furnish the copy of the registration certificate issued on 22/08/1966. The Ld.AR further submitted that the AO had already initiated proceedings to recover the dues and therefore