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2018 (6) TMI 1097 - ITAT CHENNAIDeduction u/s.80P(2) (a) (vi) denied - society is under the control of NLC Limited and the actual labour member had no independent right carry out the activities of the society - society has provided voting rights to individual/persons who are nominated by the NLC - Held that:- The board of the assessee society is responsible for the affairs of the assessee society and not the NLC board . The ultimate authority of its administration is vested with the General Body of the members. NLC or its nominated members, if any, do not have voting rights in elections of the assessee society as per Rule 22 of its Byelaws. NLC has been co-opted as a member only for operational ease and convenience to assist the board of the assessee society in administration, without which the smooth running of the assessee society will be practically difficult - registration of the society has not been revoked under law for violation of the provisions of TNSCA, 1983 - voting rights in elections have not been conferred on the NLC or its nominated members as per Rule 22 of Byelaws of assessee society the provisions of the Proviso to S 80P(2)(a)(vi) are not violated by the assessee society and so it is eligible for the deduction - Decided in favour of assessee
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