2012 (10) TMI 1011

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....e proceedings consequence thereto, the competent authority noticed from assessee's income and expenditure account that it had offered income under the head 'rental income' from shops let out as well as it also got certain collections from the Kalyana Mandapam owned by it. In the opinion of DIT(Exemptions), the assessee's activity of maintaining Kalyana Mandapam was of a commercial nature. Therefore, he issued notice to the assessee, who produced all the details and submitted that all incomes and expenses related to maintenance of assessee's Kalyana Mandapam as well as shops. The assessee also submitted that it was providing assistance in the marriage of poor people. However, the competent authority did not agree to the same; in whose opinio....

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....ord referred to by A.R as well as case law cited (supra). There is hardly any dispute that the assessee-society was created by a Scheme Award passed by Learned District Judge, Madras. It is noticed that the objects and use of the assessee-society as mentioned in the same are stated as under:- "The objects and use of the Choultry is to provide accommodation and facilities for the performance of marriages and all other auspicious functions of the members of Telungu Beri Vyaysia Community' primarily and also for the performance of similar auspicious functions by other Hinuds." From a bare glance of the above said objects, it is clear that the assessee-society has to provide accommodation and facility for performance of marriages and all ....