ITAT Cochin Dismissed Appeal Post Approval in Form 10AS by CIT (Exemption)

Amrita Heart Care Foundation Vs ITO (ITAT Cochin)

The Income Tax Appellate Tribunal (ITAT) Cochin dismissed the appeal filed by Amrita Heart Care Foundation after the assessee chose to withdraw it. The appeal was directed against an order issued by the Commissioner of Income Tax (Exemption) in Kochi on March 20, 2024, for the Assessment Year (AY) 2024-25. The main issue in the case revolved around the approval process for the organization under the relevant provisions for exemption.

During the proceedings, the counsel for Amrita Heart Care Foundation informed the ITAT that t

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