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Documents citing Tamil Nadu Kalvi Kapu Arakkattalai vs The Chief Commissioner Of Income Tax Iii on 6 November, 2014

Navadisha Educational Trust vs The Chief Commissioner Of Income Tax on 20 July, 2018

10. Thus, applying the decisions in the case of Jaypee Institute of Information Technology Society Vs. Director General of Income Tax (Exemption) reported in (2009) 227 CTR (Del) 124 and Tamil Nadu Kalvi Kapu Arakkattalai Vs. Chief Commissioner of Income Tax reported in (2014) 90 CCH 0184 ChenHC to the facts of the case on hand, the only conclusion that could be arrived is to hold that the impugned order is unsustainable. Unfortunately, the first respondent has not even made any observation as regards the elaborate submissions made by the petitioner with regard to the manner in which they are conducting the institution for over 13 years as of 2011. Further, the specific assertion made by the petitioner that for all the years they have been on academics only, has not been found to be incorrect by the first respondent. Thus, on account of narrow interpretation of the provisions, an erroneous order has been passed.
Madras High Court Cites 7 - Cited by 1 - T S Sivagnanam - Full Document

(Virtual Hearing Dates : 10.07.202 vs The Director Of Income Tax (Exemptions) on 29 October, 2020

65.In Tamil Nadu Kalvi Kapu Arakkattalai vs. CIT [(2014) 90 CCH 0184 ChenHC], it was held that while considering the claim for exemption, the substance of the claim would be more relevant than the form. In other words, the authority should not be solely guided by the objects set out in various clauses in the Instrument of Trust, rather should be guided by the activities of the Trust, as to how the funds are employed, since the exemption sought for is under Chapter III of the Act, which deals with incomes which do not form part of total income. Thus, under Chapter III, 97/122 http://www.judis.nic.in T.C.A.No.822 of 2018 more particularly, Sections 10 to 13A, the Act brings certain categories of exemption and incomes falling within those categories are completely exempt from the purview of the Act as they are not at all to be included in the total income of the assessee. Therefore, such type of exemption/s has/have to be distinguished from certain types of income which are included in the total income of the assessee, but in respect of which, statute provides relief by way of deduction in computing total income, by granting rebate of tax and by granting certain other reliefs to the tax payers.
Madras High Court Cites 95 - Cited by 0 - T S Sivagnanam - Full Document
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