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 261/COCH/2018[2012-13]Status: DisposedITAT Cochin27 May 2019AY 2012-13
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
condoned after recording the reasons.
5.1 The Ld. AR further submitted that the assessee has applied the profit of the
assessee-Trust for charitable activities which is sufficient for claiming exemption u/s.
11 of the Act. For this proposition, he relied on the following Supreme Court
judgments:
1) American Hotel and Lodging Association vs. CBDT
