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TDS U/s. 194A not required to be deducted on interest income of Societies registered under Societies Registration Act, 1860
Case Law Details
- Case Name
- Kerala State Nirmiti Kendra Vs Commissioner of Income-tax, Thiruvananthapuram (Kerala High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Kerala High Court
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HIGH COURT OF KERALA
Kerala State Nirmiti Kendra
Versus
Commissioner of Income-tax, Thiruvananthapuram
WP (C) NO. 30034 OF 2009
DECEMBER 31, 2012
JUDGMENT
1. The petitioner is a society registered under the provisions of the Travancore-Kochi Literary Scientific and Charitable Societies Registration Act, 1955. Ext.P1 is the certificate of registration. In this writ petition they seek a declaration that they fall within the purview of the notification issued by the Government of India under section 194A(iii)(f) of the Income Tax Act and thus entitled to be exempted from deducti...
Jhojhu Kalan Shiksha Avm Jan Kalyan Samiti, Jhojhu Kalan, District – Ch. Dadri(Haryana) is having two colleges purely for the higher education of rural areas girls students. Both colleges were constructed on basis of donation by the people of nearby villages and now functioning purely on the funds received as fees from students. There is no other income. It is humbly requested to clarify is there any policy through which TDS on FDs is exempted of charitable society.