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
37) (SC)
5.2 Further, it was submitted that the assessee is solely existing for the purpose
of imparting education. Hence, the assessee cannot be denied exemption u/s. 11 of
the Act. He relied on the following judgments:
1) Pinegrove International Charitable Trust vs. Union of India & Others
(327 ITR 63) (P&H).
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I.T.A. Nos.255-261/Coch/2018
2) Vanitha Vishram Trust
