TMI Blog2011 (5) TMI 1009X X X X Extracts X X X X X X X X Extracts X X X X ..... ppellate Tribunal, Bangalore Bench in ITA No. 1381/(Bng)/2008 dated 25.03.2009, wherein the tribunal has dismissed the appeal and confirmed the order passed by the Appellate Authority and the Assessing Officer denying the benefit claimed by the assessee under Section 80G by holding that there is a violation of the object of the trust and it is not wholly charitable and construction of convention c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... #8377; 1,42,30,000/- and the same had been leased in favour of Sri. Ramamurthy in his HUF capacity for a monthly rent of ₹ 1,00,066/- and the particulars furnished for exemption under Section 80G to the DIT (Exemption) have not been considered and the order denying the continuation of the exemption is illegal. The Assessing Officer passed an order denying the exemption on the ground that in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e kalyana mantapa on lease to S. Ramamurthy, has been filed and it is mentioned that the trust obtained a lease of land belonging that the trust obtained a lease of land belonging to Shri. S. Ramamurthy, for the purpose of a convention centre. It is not mentioned as to for how many years such lease was given to the trust by Shri. S. Ramamuthy. Without having adequate arrangement for keeping the le ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ring for the appellant submitted that the convention centre was constructed for charitable pup0se and its is leased on nominal fee and also reiterated the arguments which had been addressed before the Tribunal. 4. We have given our careful consideration to the contentions urged by the learned Counsel appearing for the appellant and scrutinized the material on record. 5.The material on record wou ..... X X X X Extracts X X X X X X X X Extracts X X X X
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