2009 (3) TMI 216

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..... 2001-02 and 2003-04. The appeals are directed against the orders of the CIT(A)-I, Calicut, both dt. 27th Sept., 2007. The appeals arise out of the assessments completed under s. 143(3) r/w s. 147 of the IT Act, 1961. 2. The contentions raised by the assessee for both the assessment years are generally common which are as follows: (i) The assessee is a charitable institution entitled for ex....

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.... at the appellate stage. 4. The claim of exemption under s. 11 made by the assessee has been rejected by the AO on various grounds. 5. The main object of the assessee is to establish, maintain and manage educational institutions, technical institutions, computer and electronic centres, arts and science and commerce institutions etc. On going through the accounts of the assessee, we find that....

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....ption under s. 10(23C)(iiid) only for the reason that the assessee has already made the claim under s. 11. 7. The assessee has in fact filed its return on the ground that the assessee is claiming for exemption under s. 11. But when the assessee is otherwise coming within the ambit of s. 10(23C)(iiid), it is permissible in law that the claim of the assessee being backed by the provisions of law,....

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....eral terms and on specific terms, provisions applicable for specific purpose must be applied to specific institutions even though general provisions also may support the case. Here in the present appeal, the assessee is an educational centre i.e., a specific activity even though in the nature of charitable activity. A specific provision of law is available under s. 10(23C)(iiid) for the benefit of....