IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE P.S.GOPINATHAN MONDAY, THE 2ND AUGUST 2010 / 11TH SRAVANA 1932 ITA.No. 116 of 2010() --------------------- ITA.455/COCH/2007 of I.T.A.TRIBUNAL,COCHIN BENCH .................... APPELLANT: RESPONDENT ------------------------------ THE COMMISSIONER OF INCOME TAX, CALICUT. BY ADV. SRI.JOSE JOSEPH, SC, FOR INCOME TAX RESPONDENT(S): APPELLANT ------------------------ M/S. MUSLIM SERVICE SOCIETY, CHEROOTTY ROAD, CALICUT. THIS INCOME TAX APPEAL HAVING COME UP FOR ADMISSION ON 02/08/2010, ALONG WITH ITA. 117 OF 2010 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C .N. RAMACHANDRAN NAIR, & P.S. GOPINATHAN, JJ. -------------------------------------------- I.T.A. Nos. 116, 117, 130, 145, 153, 170, 172, 180, 193, 199, 207, 212, 220, 229, 240, 242 & 270 of 2010 -------------------------------------------- Dated this the 2nd day of August, 2010 JUDGMENT Ramachandran Nair, J. The question raised is whether the Tribunal was right in granting exemption to the respondent-assessee which is a charitable society engaged in various religious activities as well. The appellant- revenue has no dispute that respondent is engaged in charitable activities. However, the reason for denying exemption under Section 11(a) of the I.T. Act is on the ground that the respondent is also engaged in religious activities. Admittedly income earned by a Trust engaged in religious or charitable purpose enjoys exemption. If exemption is available to both these activities independently we see no reason how the exemption can be declined to an institution engaged in both the religious and charitable activities. Department has no case that income of the Trust is utilized for any personal benefits of those in control of the Trust. In other words, income is admittedly used for ITA 116/2010 and connected cases 2 religious as well as charitable purposes. So much so, we find no merit in the appeals filed by the revenue and consequently all the appeals are dismissed. (C.N.RAMACHANDRAN NAIR) Judge. (P.S. GOPINATHAN) Judge. kk ITA 116/2010 and connected cases 3