KANTHIKIRANAM MAHILAMANDALI,VIJAYARAI vs. THE INCOME TAX OFFICER(EXEMPTION), RAJAHMUNDRY

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ITA 305/VIZ/2019Status: DisposedITAT Visakhapatnam23 August 2022AY 2013-149 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal upheld the orders of the lower authorities, finding that the assessee's activities, primarily running an electric stabilizer assembly unit, were business in nature and not charitable. Therefore, exemption under Section 11 was denied.

What were the facts?

The assessee, a charitable institution registered under Section 12A, claimed exemption under Section 11 for its vocational training activities. The Assessing Officer (AO) denied the exemption, observing that the activities were business-oriented with substantial profits and lacked evidence of genuine charitable work.

What were the issues?

Whether the assessee's vocational training activities through an assembly unit constitute a charitable purpose eligible for exemption under Section 11, or if they are primarily business activities falling outside the scope of charity.

Which sections of the Income-tax Act were involved?

Section 11,Section 12A,Section 143(3),Section 2(15)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, VISAKHAPATNAM BENCH, VISAKHAPATNAM

Before: SHRI DUVVURU RL REDDY, HON‟BLE & SHRI S BALAKRISHNAN, HON‟BLE

For Appellant: CA प्रत्यधथी की ओर से /
Hearing: 20/07/2022

आदेश की प्रतिलिपि अग्रेपिि/Copy of the order forwarded to:- ननधधाररती/ The Assessee – Kanthikiranam Mahilamandali, D.No.8-

1. 1. 215/2, Muthanaveedu, Vijayarai, Pedavegi Mandal, West Godavari District, Andhra Pradesh-534475. रधजस्व/The Revenue – Income Tax Officer (Exemptions), D.No.46-22- 2. 15, Shiva Tower, 4th Floor, Rajahmundry, Andhra Pradesh-533103.

3. (i) The Principal Commissioner of Income Tax, Rajahmundry. (ii) Commissioner of Income Tax (Exemptions), Hyderabad. आयकर आयुक्त ( अऩीऱ)/ The Commissioner of Income Tax (Appeals)- 4. 11, Hyderabad. ववभधगीय प्रनतननधध, आयकर अऩीऱीय अधधकरण, ववशधखधऩटणम/ DR, ITAT, 5. Visakhapatnam गधर्ा फ़धईऱ / Guard file 6.

आदेशधनुसधर / BY ORDER

Sr. Private Secretary ITAT, Visakhapatnam

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