It is John not Kohen. I have just looked at the return form and if you compare the handwriting you will see that John written for John Keating is just like the John for Winters. It was just badly written.
I have found a reference to a child Winters (unnamed) born AMJ 1902, Dublin North, Volume 2 page 535 and this is probably yours. I did not find another Winters child for Dublin in that year.