Sponsored
    Follow Us:

Case Law Details

Case Name : Director of Income Tax Exemptions Vs M/s. Shanmuga Arts, Science, Technology & Research Academy (SASTRA) (Madras High Court)
Appeal Number : Tax Case Appeal No. 1059 of 2014
Date of Judgement/Order : 02/07/2021
Related Assessment Year :
Become a Premium member to Download. If you are already a Premium member, Login here to access.
Sponsored

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.

Sponsored

Join Taxguru’s Network for Latest updates on Income Tax, GST, Company Law, Corporate Laws and other related subjects.

Leave a Comment

Your email address will not be published. Required fields are marked *

Sponsored
Sponsored
Search Post by Date
July 2024
M T W T F S S
1234567
891011121314
15161718192021
22232425262728
293031