Section 12A Registration to Convent- HC refers matter back to CIT

Sacred Heart Convent Vs CIT (Kerala High Court) The assessee is in appeal from the order of the Tribunal at Annexure-P. The assessee admittedly is a Convent, which is under the Generalate of the Sacred Heart Congregation of the Syro Malabar Church. The constitution of the Generalate speaks of a specific hierarchy with the Generalate as the apex body, Provinces below the Generalate and then the Region and the last unit being the Convents, called the “House”. The appellant is a ‘House’ coming within the constitution of the Generalate. The appellant applied for a registration unde...