Allowing the appeal of the Revenue the Tribunal held that registration under section\u00a012A\u00a0of the\u00a0Income-tax Act, 1961\u00a0does not automatically\u00a0 entitle the\u00a0 assessee\u00a0 for claiming exemption under section 11 of the Act. On the facts<\/p>\n
the assessee had not placed any material to show that it was running the kalyana mandapams for charitable purposes. Nowhere in the objects were running of kalyana mandapams or letting out working women\u2019s hostel mentioned nor was construction and letting out of building an object of the assessee-trust. The assessee had not filed form 10 for the assessment year. The assessee had not carried any charitable activities in accordance with the objects. The Commissioner (Appeals), without examining the objects and activities carried on by the assessee, had simply allowed the appeal of the assessee. The assessee had not proved that it had carried on charitable activities and that the business activities were incidental to the charitable activity. (AY.2011-12)<\/p>\n","protected":false},"excerpt":{"rendered":"
S. 11 : Property held for charitable purposes-Registration does not automatically entitle to exemption-Objects not mentioning running of Kalyana Mandapams or letting out working women\u2019s Hostel or construction and letting out of building-Form No 10 for accumulation of income was not filed-Not entitled to exemption. [S. 2(15), 12A, 12AA]. <\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[21],"tags":[],"class_list":["post-35575","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-9fN","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/35575","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=35575"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/35575\/revisions"}],"predecessor-version":[{"id":35576,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/35575\/revisions\/35576"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=35575"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=35575"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=35575"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}