https://www.taxtmi.com/caselaws?id=3466 The High Court of Madras upheld the exemption granted to a Society under Sections 11 and 12AA of the Income Tax Act. The Court determined that the construction and letting out of a Kalyana Mandapam for local people constituted a charitable activity, entitling the Society to exemption. Emphasizing the Trust's primary charitable object and the conditions set by the Collector, the Court concluded that the income earned should be considered property income exempt under Section 11. The Court dismissed the revenue's appeals, highlighting the fulfillment of the charitable purpose through the Mandapam activities. en-us Mon, 26 Jun 2006 00:00:00 +0530 Mon, 28 Jul 2008 17:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=3466 The High Court of Madras upheld the exemption granted to a Society under Sections 11 and 12AA of the Income Tax Act. The Court determined that the construction and letting out of a Kalyana Mandapam for local people constituted a charitable activity, entitling the Society to exemption. Emphasizing the Trust's primary charitable object and the conditions set by the Collector, the Court concluded that the income earned should be considered property income exempt under Section 11. The Court dismissed the revenue's appeals, highlighting the fulfillment of the charitable purpose through the Mandapam activities. Case-Laws Income Tax Mon, 26 Jun 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=3466