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Ita/316/2010 Of The Commissioner Of Income Tax,Calicut v. Society Of Presentation Sisters,Calicut

High Court 20 Sep 2010 In favour of: Assessee

Forum / Bench

High Court · highcourtofkerala

Parties

Date of order

20 Sep 2010

Assessment year(s)

—

Outcome

Dismissed

Case summary

In Ita/316/2010 Of The Commissioner Of Income Tax,Calicut v. Society Of Presentation Sisters,Calicut, the High Court (2010) dismissed the appeal. The decision went in favour of the assessee.

Issue: Question raised is whether respondent-assessee is entitled toexemption as a charitable institution because it is involved not only incharity, but religious activity as well.

Decision: Following thejudgment in the above cases we dismiss this appeal also filed by thedepartment.

Summary auto-generated from the order below — read the full judgment for the complete reasoning.

The order — as passed by the High Court

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE K.SURENDRA MOHAN MONDAY, THE 20TH SEPTEMBER 2010 / 29TH BHADRA 1932 ITA.No. 316 of 2010() --------------------- ITA.472/COCH/2008 of I.T.A.TRIBUNAL,COCHIN BENCH .................... APPELLANT/APPELLANT --------------------------------------- THE COMMISSIONER OF INCOME TAX, CALICUT. BY ADV. SRI.JOSE JOSEPH, SC, FOR INCOME TAX RESPONDENT/RESPONDENT ------------------------- SOCIETY OF PRESENTATION SISTERS, CHEVAYUR.P.O., CALICUT-673017. THIS INCOME TAX APPEAL HAVING COME UP FOR ADMISSION ON 20/09/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.N.RAMACHANDRAN NAIR &K.SURENDRA MOHAN, JJ. .................................................................... I.T. Appeal No.316 of 2010 ....................................................................Dated this the 20th day of September, 2010. JUDGMENT Ramachandran Nair, J. Question raised is whether respondent-assessee is entitled toexemption as a charitable institution because it is involved not only incharity, but religious activity as well. We have in similar cases inI.T.A. Nos.189, 131, 192 and 169 of 2010 took the view that when bothcharity and religion are granted separate exemption, combination ofactivities does not deprive the assessee of the benefits. Following thejudgment in the above cases we dismiss this appeal also filed by thedepartment. C.N.RAMACHANDRAN NAIRJudge pms K.SURENDRA MOHANJudge

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This page reproduces a public-domain court order (Section 52(1)(q)(iv), Copyright Act 1957). Explanations are EaseValue's original analysis. Always read the original order.

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