I-T appeal against society dismissed
TheRajasthanHighCourtlastweek dismissedtheappealofthe CommissionerofIncomeTaxandruled thatEmmanuelBibleInstituteSamitiof Kotawasacharitableandreligious societyentitledtoclaimbenefitfrom incometax. Itupheldtheviewofthe incometaxappellatetribunalthattheexpensesincurredby theSamitirelatedtobothreligiousaswellascharitable activitiesandwereforthepurposeforwhichthesocietywas established. Themoneywasspentonchildren’seducation coveringallcommunities. Theexpensesincurredwerefor religiouspurposesandaccordingtothememorandumof association. Thereforetheexpensescouldnotbedisallowedfor thepurposeofexemptionunderSection11oftheIncomeTax Act, accordingtothehighcourt..