2010 (3) TMI 445

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....udgment of the court was delivered by K. L. Manjunath J.- The Revenue has come up in this appeal being aggrieved by the order passed by the Income-tax Appellate Tribunal, Bangalore in I. T. A. No. 650/Bang/2001 dated November 19, 2004. 2. The assessee is a registered society registered under the provisions of the Karnataka Societies Registration Act, 1960. Members of the respondent-society a....

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....e Income-tax Appellate Tribunal which appeal came to be allowed in part. Therefore, the present appeal is filed. 3. The appeal was admitted to consider the following substantial questions of law : "1. Whether the Tribunal was correct in holding that the voluntary contributions received by the assessee in the nature of donation or gift cannot be charged to tax despite this issue having not ar....

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....submit that question No. 1 does not arise in the back ground of the case and therefore they requested the court to consider only question No. 2. Accordingly, on the submission of the counsel for the parties, we have considered question No. 2. 6. It is not in dispute that the assessee claimed deduction of Rs. 53,826 said to have been incurred by the assessee as legal expenses to defend the case ....

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....of the respondent-association. The main object of the association is to promote the interests of its members to secure equitable service conditions for its members and to take up their grievance. Under the guise, to take up grievance of a member, the respondent-society is not expected to spend amount to defend a person who had violated the orders of the court. Therefore it cannot be considered as ....