Case Law Details
Case Name : Calicut Islamic Cultural Society Vs. ACIT (ITAT Cochin)
Related Assessment Year :
Courts :
All ITAT ITAT Cochin
RELEVANT EXTRACTS:
When the legislature has categorically defined the purposes like religious and charitable and if the assessee- society is engaged as per their objects in mixed activities, which are partly charitable and partly religious, it cannot be said that section 11(1)(a) does not contemplate such situation.
18. In short, it is not the case of the Assessing Officer or the Commissioner (Appeals) that both the assessees are either not fully or partly engaged in the non-religious or the non-charitable activities. In fact, from the assessment order, we find that the Assessing Officer has u...
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it will be helpful to me since i am secretary of one charitable organisation and need the exemption.