SAVE A FAMILY PLAN (INDIA),,KANJOOR vs. DCIT(EXEMPTION), KOCHI
In the result, the appeal filed by the assessee stands dismissed
ITA 138/COCH/2020[2014-15]Status: DisposedITAT Cochin19 May 2025AY 2014-15
Bench: Shri Inturi Rama Rao, Am & Shri Soundararajan K., Jm Save A Family Plan (India) Dy. Cit, Exemption Aiswaryagram, Parappuram San Juan Towers, 2Nd Floor Vs. Kanjoor - 683575 Old Railway Station Road [Pan:Aabts9439E] Kochi 682018 (Appellant) (Respondent)
For Appellant: Shri Abraham J. Markose, CAFor Respondent: Shri Sanjit Kumar Das, CIT-DR
Section 11Section 12ASection 143(3)Section 260ASection 263
charitable purposes as held by the Hon'ble
Madras High Court in the case of CIT vs. Sri Aurobindo Memorial
Fund Society 247 ITR 93 affirmed by the Hon'ble Supreme Court in 239 ITR 502. However, the only condition is that such donations should be consistent with the objects of the trust as laid down