The Commissioner of Income Tax,Calicut v. Society of Presentation Sisters,Calicut
Case brief
What is this about?
This Income Tax Appeal was decided on the day of admission. The court held that a society engaged in both charity and religious activities is entitled to exemption as a charitable institution, following earlier precedents. The appeal filed by the department was dismissed.
What did the court decide?
Dismissal of the appeal filed by the Income Tax Department against the refund order/exemption granted to the Society.