TMI Blog1998 (8) TMI 31X X X X Extracts X X X X X X X X Extracts X X X X ..... o have taken a vow of poverty, and are only maintained by the society which looks after their bare minimal needs, and who make over to the society all the income they receive for the services rendered as teachers in a school which is in part funded by the State, so far as salaries to teachers are concerned, are regarded as the cause for denying the benefit of the exemption under s. 11 of the IT Ac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n as teachers, they had made over all their earnings to the society, and the society incurred expenditure required for their maintenance. Their monetary contribution to the society was obviously the difference between the amount of the salary and other payments, which they received for their work as teachers minus the amount expended on them for their maintenance. The ITO sought to deny the benefi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uch donation the amount required for their own maintenance. The form, in which, this has been done, has been misunderstood by the AO. The very sacrifice made by the nuns has been held against them by treating them as beneficiaries of their own donations. Seen in the proper perspective the donation, which they made was the donation of what was available for the purposes other than their maintenance ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rcumstances of the case the assessee-society was entitled to exemption under s. 11 of the IT Act, 1961, in the affirmative, against the Revenue, and in favour to the assessee. T. C. Nos. 684 and 685 of 1987. 5. The respondent has still not been served, though 11 years have elapsed since references were made. Instead of returning these references on that ground, the question referred therein, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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