2013 (1) TMI 341

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...., SC, FOR INCOME TAX R3 BY ADV.SRI.A.S.P.KURUP, SC, UBI JUDGMENT The petitioner is a society registered under the provisions of the Travancore-Kochi Literary Scientific and Charitable Societies Registration Act, 1955. Ext.P1 is the certificate of registration. In this writ petition they seek a declaration that they fall within the purview of the notification issued by the Government of India....

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....owned by that Bank; any undertaking or body including a society registered under the Societies Registration Act, 1860 (XXI of 1860), financed wholly by the Government: SO 3489/22-10-70." 3. Reading of the above provision of the notification shows that in so far as Societies are concerned, only such of those Societies which are registered under the Societies Registration Act 1860 are exempted. I....