RAM SAMAJ Vs. JOINT DIRECTOR OF INCOME TAX

JUDGEMENT

(1.) The above Tax Case Appeals are filed against the order of the Income Tax Appellate Tribunal, Chennai 'D' Bench, dated 06.04.2016 passed in ITA.No.665 & 664/Mds/2015 for the Assessment Year 2010-11 and 2011-12.

(2.) 1. The appellant herein is the assessee. The assessee is a society registered under the Societies Registration Act . It got its approval under Section 12AA of the Income Tax Act, 1961 [hereinafter in short called as "Act"].

(3.) The appellant society operates a community hall 'Ayodhya Aswamedha Mandapam', a marriage function centre 'Mithalapuri Kalyana Mandapam' and a unit to facilitate performance of customary and traditional rites connected with funeral obsequies named 'Gnanavapi'. The corresponding income received from these properties, is classified as income from House Property. The Assessing Officer pointed out that such categorization of the nomenclature of the head of receipt of income as "income from House Property" is incorrect.