N.S.S. KARAYOGAM vs. THE COMMISSIONER OF INCOME TAX
ITA/228/2019HC Kerala30 Oct 2019
Bench: HONOURABLE MR.JUSTICE C.K.ABDUL REHIM,HONOURABLE MRS. JUSTICE ANU SIVARAMAN
Section 25Section 269SSection 271DSection 273BSection 8
charitable
organisation. It was contended that, under the 2nd proviso to
Section 269SS, there exists an exemption because the
depositor as well as the acceptor have got agricultural income.
It was also contended that the violation if any was only due to
the ignorance, which need to be condoned. At the time of
hearing afforded to the appellant, the contentions
