TMI Blog2011 (9) TMI 796X X X X Extracts X X X X X X X X Extracts X X X X ..... rne by the public, as organising of such programmes involves heavy amount of cost - Decided in favor of the assessee - ITA No.1706(Mds)/2010 - - - Dated:- 12-9-2011 - Dr. O.K.NARAYANAN, SHRI HARI OM MARATHA, JJ. Appellant by : Shri G.Sitaraman, FCA, Respondent by : Dr. I.Vijayakumar, IRS, CIT-DR. O R D E R PER Dr.O.K.NARAYANAN, VICE-PRESIDENT: This appeal is filed b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... raised by the assessee, we heard Shri G.Sitaraman, the learned chartered accountant, appearing for the assessee and Dr. I.Vijayakumar, the learned Commissioner of Income-tax, appearing for the Revenue. 4. The assessee is carrying on the activities of organising cultural activities in the city of Chennai. The assessee is indulged in carrying on such activities on a regular basis, which mainly inc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... culture are in the nature of activities carried on for the purpose of advancement of objects of general public utility. The assessee is a charitable trust. It has been given registration under section 12A of the Income-tax Act, 1961. The assessee is enjoying the benefits available under section 11 of the Income-tax Act, 1961. There is no case against the assessee that it is carrying on activities ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tural programmes. That is the main activity of the society. Hall is rented for the performance of such programmes. Tickets are sold because some of the cost has to be borne by the public, as organising of such programmes involves heavy amount of cost. 8. We find that this is a fit case where approval under section 80G should be granted. The Director of Incometax( Exemptions) is directed to pas ..... X X X X Extracts X X X X X X X X Extracts X X X X
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