IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE B.P.RAY MONDAY, THE 8TH NOVEMBER 2010 / 17TH KARTHIKA 1932 ITA.No. 370 of 2010() --------------------- (AGAINST ORDER IN ITA 496/COCH/2007 OF ITAT, COCHIN BENCHCOCHIN) APPELLANT/RESPONDENT ---------------------------------------- THE COMMISSIONER OF INCOME TAX, CALICUT. BY ADV. SRI.JOSE JOSEPH, SC, FOR INCOME TAX RESPONDENT(S): APPELLANT ------------------------ CATHOLIC DIOCESE OF BATHERY, WYANAD. THIS INCOME TAX APPEAL HAVING COME UP FOR ADMISSION ON 08/11/2010, ALONG WITH ITA 373/2010 THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C .N. RAMACHANDRAN NAIR, & BHABANI PRASAD RAY, JJ. -------------------------------------------- I.T.A. Nos. 370 & 373 of 2010 -------------------------------------------- Dated this the 8th day of November, 2010 JUDGMENT Ramachandran Nair, J. The question raised is whether an institution with charity and religion as objects is entitled to income-tax exemption. We have taken the view that if charitable and religious purposes independently enjoy income tax exemption, those with combination of objects are also entitled to exemption. The said decision is taken in I.T.A.Nos. 116 of 2010 and connected cases. Since the issue raised in these two appeals is also the same, following the judgment above referred, we dismiss these two appeals filed by the revenue. (C.N.RAMACHANDRAN NAIR) Judge. (BHABANI PRASAD RAY) Judge. kk 2 kk