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 260/COCH/2018[2011-12]Status: DisposedITAT Cochin27 May 2019AY 2011-12
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
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:
1) Surat City Gymkhana vs. DCIT (254 ITR 733) (Guj.)
2) Chirec Education society vs. ACIT (354 ITR 605) (AP)
3) CIT vs. Kamala Town
