THE COMMISSIONER OF INCOME TAX, HYD vs. CARGO HANDLING PRIVATE WORKERS POOL, VISAKHAPATNAM

Accordingly, the I.T.T.A. is dismissed

Bench: C.PRAVEEN KUMAR,TARLADA RAJASEKHAR RAO

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