Case Law Details
Director of Income Tax Exemptions Vs M/s. Shanmuga Arts, Science, Technology & Research Academy (SASTRA) (Madras High Court)
In the instant case, the Assessing Officer had first disallowed the entire exemption and subsequently scaled it down to Rs. 14,94,886/- though reiterating that the Respondent/Trust had acted in violation of its own object set out in the Trust deed. If the Assessing Officer had objection regarding the entire amount of donation, then her remand report should not have accepted any of the donations with valid reasons.
Moreover, Charity is clearly defined as relief of the poor, education, yoga, medical relief, preservation of environment, etc., Thus public charitable trust donating to activities other than education cannot be denied exemption u/s. 11 of the Act. Therefore, the conclusion of the Assessing Officer is totally unwarranted.
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT
This appeal is filed against the order dated 20.07.2011 in ITA. No. 1531 /MDS/2009 of ITAT Chennai, Bench-B.
Please become a Premium member. If you are already a Premium member, login here to access the full content.
