CHRIST THE KING CHURCH,KOCHI vs. CIT(EXEMPTION), KOCHI

In the result, the appeal filed by the assessee is partly allowed for statistical purposes

Bench: Shri Inturi Rama Rao & Shri Soundararajan K.Assessment Year : Na

12A (1)of the Act by doing so the CIT (E) has gone against the decision of the honorable Gujarath High Court in The Commissioner of Income Tax Exemption Ahmedabad Vs Jamiatul Banaat Tankaria where the Court relied on the decision of the Honorable Apex Court in Commissioner of Income Tax Vs Dawoodi Bohara Jamat reported

INFANT JESUS CHURCH,KOCHI vs. CIT(EXEMPTION), ERNAKULAM

In the result, the appeal filed by the assessee is partly allowed for statistical purposes