MAR BASELIUS ORTHODOX SYRIAN CHURCH,SURAT vs. THE COMMISSIONER OF INCOME TAX (EXEMPTION), AHMEDABAD
In the result, both the appeals are allowed for statistical purposes in above terms
ITA 214/SRT/2023[2022-23]Status: DisposedITAT Surat17 Jul 2023AY 2022-23
Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.214/Srt/2023 (Physical Hearing) Mar Baselius Orthodox Syrian Church, Vs. The Cit(Exemption), Ranchhod Nagar, Opp. Magdalla Port Colony, Ahmedabad Dumas Road, Magdalla B.O., Magdalla, Surat – 395007. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaatm3808N (Appellant) (Respondent) आयकर अपील सं./Ita No.265/Srt/2023 (Physical Hearing) Sindhu Seva Samiti, Vs. The Cit(Exemption), Tp No.3 Fp 53, Anand Mahal Road, Ahmedabad Near Sneh Sankul Wadi, Adajan Choryasi, Surat – 395009. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aabts3067J (Appellant) (Respondent)
Section 11Section 12ASection 13(1)Section 13(1)(a)Section 13(1)(b)
Section 13(1)(b) of the Act does not apply to the assessee, since the school is run by the assessee- trust, which is not confined to a particular caste. For this, Ld. Counsel for the assessee, relied on the following decisions:
a.
Sheth Jivandas Godidas Shankheshwar Parshwanathji
Jain (41 taxmann.com 492) b.
Bayath Kutchhi Dasha Oswal Jain Mahajan Trust