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2022 (8) TMI 290 - AT - Income TaxExemption u/s 11 - assessee is registered u/s. 12A as per the order of the CIT as assessee was designated for this work for providing services to the citizens as per the direction of Government of Punjab - HELD THAT:- Assessee-trust is giving service for benefit of the people as per the scheduled activities directed by the State Government. The assessee-trust cannot be solely in business purpose. The observation of income and expenditure account the assessee-trust is maintaining accounts as per provision of section 11 - The objective is the benefit to the people in their social activity which the assessee-trust is served through its activities. The larger people of society have been benefitted through the activities. The income expenditure account of the assessee-trust is maintained as per the provisions of section 11 - Here, we are not inclining to the order of Revenue Authorities. The assessee is eligible for deduction u/s. 11 as per the Act. Accordingly, the addition of the assessee is deleted.
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