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2021 (6) TMI 246 - ITAT AHMEDABADExemption u/s. 11 - claim of exemption u/s.11 was rejected on the ground that construction of road in village Palitana and Shankheswar was not object of the trust - CIT-A allowed the exemption - HELD THAT:- We consider that approach road is an integral part of the temple structure created by the assessee without which it is difficult for the public to access the temple monument and the nature of roads constructed by the assessee was specifically linked to the structure of the temple which was part of the object of the assessee as specified in the clauses 4, 5, 7 and 9 of the object of the trust relating to create, repair, colour building, etc. elaborated in the order of the ld. CIT(A). Considering the aforesaid facts and circumstances, we do not find any infirmity in the decision of ld. CIT(A) in holding that the construction of road was an activity of charitable nature and the assessee was entitled for the benefit u/s. 11 of the act. Therefore, we do not find any merit in the appeal of the revenue and the same is dismissed.
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