MALANADU MILK PRODUCERS SOCIETY,KOTTAYAM vs. DCIT, EXEMPTION, TVM, THIRUVANANTHAPURAM
The appeals of the assessees are allowed
ITA 633/COCH/2022[2017-2018]Status: DisposedITAT Cochin08 Mar 2023AY 2017-2018
Bench: Shri George George K. & Ms. Padmavathy S.
For Appellant: Shri Jose Kappan, CAFor Respondent: Shri Prashant V.K., CIT(DR)
Section 11Section 12ASection 143(1)Section 143(2)Section 2(15)Section 263
trust. The assessee further submitted that the proviso to section 2(15) is not applicable to the assessee since the object of the assessee is not “advancement of any other object of general public utility”, but for the specific purpose of benefit of small and marginal farmers. The assessee relied on Circular No.11/2008 dated 19.12.2000 in this regard
