THE COMMISSIONER OF INCOME TAX, HYD vs. CARGO HANDLING PRIVATE WORKERS POOL, VISAKHAPATNAM
Accordingly, the I.T.T.A. is dismissed
ITTA/14/2017HC Andhra Pradesh15 Sept 2022
Bench: C.PRAVEEN KUMAR,TARLADA RAJASEKHAR RAO
Section 11Section 11(5)Section 13(1)(c)Section 143(1)Section 147Section 148Section 260
e) Whether the objects for which accumulation was made u/s.
11(2) was for charitable purposes or not?
9.
Before going into the issues framed, it is to be noted here
that the Assessing Officer denied exemption under Section 11 of
the Act, on the ground that the Assessee has not carried on any
charitable activities during the relevant period
