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2014 (10) TMI 495 - AT - Income TaxEntitlement for claim of exemption u/s 11 - Whether the CIT(A) was justified in holding that the assessee is entitled for exemption u/s.11 without appreciating the fact that the poultry business of the assessee is the primary objective and hence not incidental to education – Held that:- As decided in assessee’s own case for the earlier assessment year, it has been held that the assessee is a Charitable Trust registered u/s.12A of the Act vide No.3866 dated 21-01-1985 - The trust is also registered with the Charity Commissioner, Pune vide No.F/2811/Pune dt. 12-02-1985 - The trust is also registered with the Registrar of Co-op Societies vide registration No.MAH/1707/84/Pune dt.10-10-1984 - The trust is engaged in imparting training in poultry management as well as business of poultry farming hence it is conducting a number of courses relating to Poultry farming, hatcheries etc. and carrying out the activities of research in poultry science and allied activities and to promote educational research development. The assessee trust has been granted registration u/s.12A(a) of the I.T. Act as per the order of the CIT, Pune vide his order dated 21-01-1985 and the same is continuing and has not been cancelled or withdrawn - Merely because the receipts are more from the Poultry activity, it cannot be a ground to conclude that the dominant purpose of the activity is not education in poultry management - CIT(A) was rightly of the view that the assessee has created facilities of high standard by utilising surplus generated over the years along with donations etc., and that no money has been diverted for purposes other than the objective of the trust or that provisions contained in section 13 of the I.T. Act have not been violated could not be controverted by the revenue –thus, the assessee is entitled for exemption u/s 11 – Decided against revenue.
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