Bench: Shri Chandra Poojari, Am & Shri George George K, Jm
trust claiming exemption u/s 11 of the I.T.Act. For the assessment year 2009-2010, the claim of exemption u/s 11 of the I.T.Act was denied by the Assessing 2 SA No.97/Coch/2019 M/s.Shalom Charitable Ministries of India. Officer in the assessment concluded u/s 143(3) of the I.T.Act. The reasoning of the Assessing Officer to deny the benefit of exemption