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TMI Blog2012 (10) TMI 1011X X X X Extracts X X X X X X X X Extracts X X X X ..... assessee s income and expenditure account that it had offered income under the head rental income from shops let out as well as it also got certain collections from the Kalyana Mandapam owned by it. In the opinion of DIT(Exemptions), the assessee s activity of maintaining Kalyana Mandapam was of a commercial nature. Therefore, he issued notice to the assessee, who produced all the details and submitted that all incomes and expenses related to maintenance of assessee s Kalyana Mandapam as well as shops. The assessee also submitted that it was providing assistance in the marriage of poor people. However, the competent authority did not agree to the same; in whose opinion, the types of expenses as incurred by the assessee were in nature of d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y any dispute that the assessee-society was created by a Scheme Award passed by Learned District Judge, Madras. It is noticed that the objects and use of the assessee-society as mentioned in the same are stated as under:- The objects and use of the Choultry is to provide accommodation and facilities for the performance of marriages and all other auspicious functions of the members of Telungu Beri Vyaysia Community primarily and also for the performance of similar auspicious functions by other Hinuds. From a bare glance of the above said objects, it is clear that the assessee-society has to provide accommodation and facility for performance of marriages and all other auspicious functions of the members of a particular community prim ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the poor, education, medical relief, preservation of environment . Which are not forthcoming from the appellant s objects. 5.1. Coming to the other documents referred to by the assessee i.e. income and expenditure account as well as balance sheet (supra), we find that nowhere there is any expenditure incurred for providing any relief to poor etc. We have also considered the case law cited by the assessee. Since we have already held that neither the assessee s objects include any relief of the poor nor there is any activity carried out by the assessee in this direction, we hold that the same is not applicable qua facts of the case. In the said case, the issue involved before the Hon ble jurisdictional High Court was that though the obj ..... X X X X Extracts X X X X X X X X Extracts X X X X
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