2011 (9) TMI 796

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....ar, IRS, CIT-DR.   O R D E R   PER Dr.O.K.NARAYANAN, VICE-PRESIDENT:   This appeal is filed by the assessee. The appeal is directed against the order of the Director of Incometax( exemptions), at Chennai dated 25-1-2010. The appeal arises out of the order rejecting the application made by the assessee for granting approval under section 80G of the Incometax Act, 1961. &nbsp....

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....tivities in the city of Chennai. The assessee is indulged in carrying on such activities on a regular basis, which mainly include conducting of dance and music programmes of reputed performers and musicians. The assessee is giving more importance to the promotion of classical Carnatic Music and classical dance forms of South India. There is no dispute regarding the above facts. 5. Now, the ques....

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....vailable under section 11 of the Income-tax Act, 1961. There is no case against the assessee that it is carrying on activities for making profit. There is no case that the surplus of the assessee trust is diverted for the personal user of any of the trustees or interested parties. 6. In the modern society, perseverance and advancement of traditional and classic forms of music and arts cannot be....