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TMI Blog1980 (12) TMI 102X X X X Extracts X X X X X X X X Extracts X X X X ..... Taluks in North Arcot District and Tiruvallur Taluk in Chingleput District. The assessments were cancelled by the Commr. Agrl. IT, Madras by his order dt. 18th March, 1980 and the Agrl. ITO, Vellore was directed to pass revised assessment orders as a single entity by clubbing all the properties covered by the various GIR Nos. assigned to the appellant. After remand the Agrl. ITO, Vellore accepted the gross income determined in the original order, but disallowed the expenditure said to have been spent for charitable purpose for all the five years. Against this disallowance, the appellant preferred appeals to the Asstt. Commr. who confirmed the orders of assessment. Hence these second appeals. 3. The ld. counsel for the appellant contended ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... itual, educational, industrial, technical or agricultural or other interest of the said Diocese of Vellore Society in the places noted above including all the religious, charitable benevolent and elemosynary work of the said Diocese in the said places. Article 4 of the Memorandum of Association speaks the means employed for the attainment of these objects, as below: (a) the provision and maintenance of; (i) Churches and chapels; (ii) Elementary, Secondary, Middle and High schools; (iii) Industrial Technical, Agricultural and Training schools; (iv) Colleges, Hostels, Boarding Houses, Orphanages or any similar institutions. It is, therefore, clear from the above, that the properties held by the appellant-society are wholly for c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and proceed with the assessment. This procedure, besides being in accordance with law, will not result in any undue delay or impose any insuperable difficulty as an assessment under the Central IT Act has to be completed within two years from the end of the assessment year in normal circumstances. The Agrl. ITO will then first determine the agricultural income, and then consider the proportion which the taxable non-agricultural income bears to the whole non-agricultural income as fixed by the Central Officer. He will then apply the same proportion and then determine the taxable agricultural income." It is clear from the above that the Agrl. ITO has to finalise the assessments following the three principles given below: (a) If a religio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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