M/S.KUNHITHARUVAI MEMORIAL CHARITABLE TRUST,CALICUT vs. THE DCIT, CEN-CIRCLE-2, CALICUT
In the result, the appeals filed by the assessee are disposed of as follows:
ITA 255/COCH/2018[2006-07]Status: DisposedITAT Cochin27 May 2019AY 2006-07
Bench: S/Shri Chandra Poojari, Am & George George K., Jm
Section 10ASection 11Section 11(5)Section 12ASection 13Section 13(1)(c)Section 132Section 139(1)Section 153A
Charitable Institute (363 ITR 230) (Kar.)
5.4 The Ld. AR submitted that even if there is any violation of sections 11(5) and
13(1)(c) of the Act, it is to be proved by the Revenue only and without proving it,
exemption u/s. 11 of the Act cannot be denied. For this proposition, he relied on
the following judgments
