IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE K.SURENDRA MOHAN WEDNESDAY, THE 8TH SEPTEMBER 2010 / 17TH BHADRA 1932 ITA.No. 187 of 2009() --------------------- ITA.353/COCH/2007 of I.T.A.TRIBUNAL,COCHIN BENCH .................... APPELLANT:APPELLANT: ---------------------------------------- THE COMMISSIONER OF INCOME TAX, THIRUVANANTHAPURAM. BY ADV. SRI.JOSE JOSEPH, SC, INCOME TAX RESPONDENT(S): RESPONDENT: -------------------------------------------------- M/S. UNIVERSAL TRUST, NEAR PRESS CLUB ROAD, OTTUKUZHI, THIRUVANANTHAPURAM. BY ADV. SRI.A.KUMAR THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 08/09/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Kss C.N.RAMACHANDRAN NAIR & K.SURENDRA MOHAN, JJ. ------------------------------------------- I.T. Appeal No.187 of 2009 ------------------------------------------- Dated this the 8th September, 2010 JUDGMENT Ramachandran Nair, J. Heard the Standing counsel for the appellant and Adv.A.Kumar appearing for the respondent. 2. The question raised is whether the Tribunal was justified in confirming the order of the First Appellate Authority holding that the respondent being a Charitable Institution is entitled to exemption. We find that on facts, the Tribunal found that 78% of the income is shown by the assessee as expenditure for charitable purposes during the relevant year. Further, the respondent Trust enjoyed exemption as a charitable institution based on registration granted by the commissioner which was also not withdrawn. We do not find any question of law arising from the order of the Tribunal. Consequently, the appeal is dismissed. C.N.RAMACHANDRAN NAIR JUDGE K.SURENDRA MOHAN JUDGE css/