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1 - 6 of 6 (0.26 seconds)Section 35 in The Kerala Agricultural Income Tax Act, 1991 [Entire Act]
Section 16 in The Kerala Agricultural Income Tax Act, 1991 [Entire Act]
Section 39 in The Kerala Agricultural Income Tax Act, 1991 [Entire Act]
State Of Kerala vs M.P. Shanti Verma Jain on 8 May, 1998
7. The next issue raised pertains to the claim of exemption as a
charitable institution, under Section 16 of the Act. We find from the
Tribunal's order that the petitioner neither produced the original certificate
of registration for claiming exemption under Section 16 or the later order of
the Deputy Commissioner, as claimed by him. It is further stated in the
Tribunal's order that the petitioner has filed the return not as a charitable
institution but an association of persons. Therefore, we are of the view that
the claim of exemption under Section 16 of the Act does not really arise
from the Tribunal's order, as the petitioner has not established compliance
OTC 5/2005 -8-
of the procedure for getting exemption. Besides, the benefit which the
charitable trust constituted by the petitioner enures only to members of the
Jain community and it is to be noted that the Supreme Court in State of
Kerala v. M.P.Shanthi Varma Jain ((1998) 6 KTR 461), held that a
charitable institution constituted for the benefit of a community, is not
entitled to exemption.
Section 78 in The Kerala Agricultural Income Tax Act, 1991 [Entire Act]
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