SRI. MARAMMA TEMPLE SEVA TRUST,BANGALORE vs. CIT, BANGALORE
In the result, appeal of the assessee is allowed
ITA 818/BANG/2015[N.A.]Status: DisposedITAT Bangalore30 Oct 2015
Bench: Smt. Asha Vijayaraghavan & Shri. Abraham P. Georgei.T.A No818/Bang/2015 (Assessment Year : Na) Sri Maramma Temple Seva Trust, No.11, Maramma Temple Street, 1St Main Road, Vyalikaval, Bengaluru 560 003 .. Appellant Pan : Aants4131R V. Commissioner Of Income-Tax (E), Bengaluru .. Respondent Assessee By : None Revenue By : Shri. Sudhakar Rao, Cit – Dr-I Heard On : 21.10.2015 Pronounced On : 30.10.2015 O R D E R Per Abraham P. George:
For Appellant: NoneFor Respondent: Shri. Sudhakar Rao, CIT – DR-I
Section 12A
sections of the population had lagged behind in this particular branch of learning and it was to improve that situation that power was conferred on the trustees to grant financial assistance by way of ex gratia grants, etc., to scholars to enable them to prosecute their further studies. This assistance too, as indicated above, is intended to promote science