TMI Blog2022 (4) TMI 317X X X X Extracts X X X X X X X X Extracts X X X X ..... finding. That would not in any way violate the objective of the society. CIT(A) gives a finding that no other person is employed in the society and the income is wholly derived from the collective disposal of labour of its members only. Even this finding has not been dislodged nor any evidence produced to the contrary. CIT(A) mentions that the requirements of the proviso to Section 80P(2)(a)(vi) are also satisfied in the case of the appellant society because the voting rights are confined to the individuals who contribute their labour. Here the bylaws show that the society was constituted by the workers for their mutual benefit consisting of the workers who were retrenched from the Coffee Board and the members of the society. We are of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Tribunal had restored the issue to the file of the AO for examination and read judication. The order of the Tribunal dated 12.04.2013 was challenged before the Hon'ble High Court of Kerala in ITA No. 86 of 2015 and the same came to be disposed off by order dated 10th August, 2021 wherein the Hon'ble High Court reframed the question of law as follows:- 1. Whether the Income Tax Appellate Tribunal was justified in remanding the claim for exemption under Section 80P(2)(a)(vi) to the assessing officer for fresh adjudication. 2. Is the appellant eligible for deduction of its income as income exempt from income tax under Section 80P(2)(a)(vi) of the Act. 4. It was the submission that the Hon'ble Jurisdictional High C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ned the bylaws of the assessee and in para 5 of his order, very categorically, he admits that the objective of the assessee is to conduct coffee houses and restaurants for employment of the workers retrenched from the Coffee Board and the members of the society. Further, after examining the bylaws he also confirmed that the society itself is constituted by the workers for their own mutual benefit and they themselves do the work and run the coffee house. The Revenue has not been able to produce any evidence to dislodge this finding. That would not in any way violate the objective of the society. In para 6.1 the learned CIT(A) gives a finding that no other person is employed in the society and the income is wholly derived from the collective ..... X X X X Extracts X X X X X X X X Extracts X X X X
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