AVM CHARITIES,CHENNAI vs. ITO EXEMPTIONS WARD 1, CHENNAI
In the result, the appeals of the assessee for all the 13
ITA 279/CHNY/2018[2006-07]Status: DisposedITAT Chennai02 Jan 2019AY 2006-07
Bench: Shri N.R.S. Ganesan & Shri Abraham P. George] आयकर अपील सं./I.T.A. Nos.277, 278, 279, 280, 281, 282, 283, 284, 285 & 286/Chny/2018 "नधा"रण वष" /Assessment Years : 1997-98, 1998-99, 2006-07, 2008-09, 2009-10, 2010-11, 2011-12, 2012-13, 2013-2014 & 2014-15. M/S. Avm Charities, Vs. The Income Tax Officer, No.101, Dr. Radhakrishnan Salai, Exemptions Ward 1, Mylapore, Chennai. Chennai 600 004. [Pan Aaata 0512F] (अपीलाथ"/Appellant) (""यथ"/Respondent)
For Appellant: Shri. T. Banusekar, FCA and Shri. B. Ramakrishnan, FCAFor Respondent: Shri. V.M. Mahidar, IRS, JCIT
Section 11Section 12ASection 2(15)
245 ITR 242 .
That was a case where this court was considering the question as to whether the letting out of property as marriage hall by a charitable trust for earning income is a
ITA Nos.277 to 286/2018
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business income or property income and whether such trust is entitled to the benefit of exemption under section