DIT(E) v. Iskcon Charities (2020) 428 ITR 479 (Karn.)(HC)

S. 11 : Property held for charitable purposes-Distribution of prasadam without probing in to their caste or creed religion or nationality- Entitle to exemption-Bad debt-Entitle to deduction. [S. 2(15), 36(2), 260A]

 

Dismissing the appeal of the revenue the Court held that the Tribunal, had found that all the pilgrims who visited assessee’s temple were served with prasadam  without probing into their caste, creed, religion or nationality.  No question of law arises. (AY. 2004-05, 2005-06)