This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
CIT cannot deny exemption U/s. 11 for violation of provisions of Section 13(1)(c)
Case Law Details
- Case Name
- George Educational, Medical & Charitable Society Vs Assistant Director Of Income Tax (ITAT - Cochin)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All ITAT, ITAT Cochin
Advertisement
These are cross-appeals filed by the assessee-society and the Department against the order of the CIT(A) dt. 30th Nov., 1999, for the asst. yr. 1996-97, wherein ‘he held, inter alia, that the income of the assessee-society is not entitled for exemption under Section 11, because it is hit by the provisions of Section 13(1)(c) of the IT Act.
It was held that while granting registration under section 12A of the Act where the objects of the assessee society were genuine, merely because it had incurred certain expenditure, which fell within the category of benefit to a pers...
