[Opinion] Kalyana Mandapams Tied Up In Knots | Analysis of Kuchalambal Charities v. ITO

Meenakshi Subramaniam – [2022] 137 taxmann.com 105 (Article)

The owner of a kalyanamandapam said to income tax officer: “I find that letting out my wedding halls is the most charitable thing on earth. Though I run a charitable trust, there’s nothing to beat this charity.”

The Income tax officer said: “Explain.”

The kalyanamandapam owner replied “Yes, sir. First, I am being charitable, in allowing people to get married under a roof. Otherwise, they would have to get wedded on street or under a tree. Secondly, they can get as many as four meals. Thirdly, sweets would also be available. Fourthly, there would be no prestige quarrels, as to who gets front view, as all would be sitting on chairs. Fifthly, guests would come straight to wedding hall and not plonk themselves in your house. Sixthly, scented water would be sprayed at entrance of kalyanamandapam so that wedding guests don’t have to buy own perfume!

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