IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE P.S.GOPINATHAN WEDNESDAY, THE 11TH AUGUST 2010 / 20TH SRAVANA 1932 I.T.A. No.131 of 2010 () --------------------- (ITA.NO.40/COCH/07 OF INCOME TAX APPELLATE TRIBUNAL, COCHIN BENCH) FOR THE ASST. YEAR 2003-04. APPELANT/RESPONDENT -------------------- THE COMMISSIONER OF INCOME TAX, CALICUT. BY ADV. SRI.JOSE JOSEPH, SC, INCOME TAX RESPONDENT/APPELLANT ------------------------ M/S.NOBERT HOUSE,KUZHINILAM, MANANTHAWADY. THIS INCOME TAX APPEAL HAVING COME UP FOR ADMISSION ON 11/08/2010 ALONG WITH I.T.A 160/2010 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: VK C.N.Ramachandran Nair & P.S.Gopinathan, JJ. ============================================ I.T.A.Nos.131, 160, 161, 164, 165, 166, 169, 177, 179, 187, 189, 192, 203, 230 & 235/2010 ============================================ Dated this the 11th day of August, 2010. JUDGMENT Ramachandran Nair, J. In all these cases, the question raised is whether the Tribunal was justified in granting exemption under Section 11(a) to the respondent assessee, which has mixed objects of charity and religion. On going through the orders and after hearing the standing counsel, we find that there is no case for the department that the respondent has diverted funds for purposes other than religion or charity. Admittedly, both the religious and charitable institutions enjoy independent exemption from tax for the income spent for such purposes. In similar cases, we held that, so long as funds are utilized for religious or charitable purposes, both being eligible for exemption, there is no need for the department to look into whether a religious institution spends for charity or a charitable institution spends only for religion. In ITA131/10&c.cases -:2:- other words, so far as expenditure is for purposes which is exempted from tax, there is no scope for declining exemption merely because, the assessee spends partly for charities and partly for religious activities. Following the same decision taken by us in I.T.A.116 of 2010 and connected cases, we dismiss these appeals also filed by the Revenue. Sd/- C.N.Ramachandran Nair, Judge. Sd/- P.S.Gopinathan, Judge. sl. /true copy/ P.S. To Judge.