IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE K.SURENDRA MOHAN MONDAY, THE 20TH SEPTEMBER 2010 / 29TH BHADRA 1932 ITA.No. 316 of 2010() --------------------- ITA.472/COCH/2008 of I.T.A.TRIBUNAL,COCHIN BENCH .................... APPELLANT/APPELLANT --------------------------------------- THE COMMISSIONER OF INCOME TAX, CALICUT. BY ADV. SRI.JOSE JOSEPH, SC, FOR INCOME TAX RESPONDENT/RESPONDENT ------------------------- SOCIETY OF PRESENTATION SISTERS, CHEVAYUR.P.O., CALICUT-673017. THIS INCOME TAX APPEAL HAVING COME UP FOR ADMISSION ON 20/09/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.N.RAMACHANDRAN NAIR & K.SURENDRA MOHAN, JJ. .................................................................... I.T. Appeal No.316 of 2010 .................................................................... Dated this the 20th day of September, 2010. JUDGMENT Ramachandran Nair, J. Question raised is whether respondent-assessee is entitled to exemption as a charitable institution because it is involved not only in charity, but religious activity as well. We have in similar cases in I.T.A. Nos.189, 131, 192 and 169 of 2010 took the view that when both charity and religion are granted separate exemption, combination of activities does not deprive the assessee of the benefits. Following the judgment in the above cases we dismiss this appeal also filed by the department. C.N.RAMACHANDRAN NAIR Judge K.SURENDRA MOHAN Judge pms