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| The Tax Publishers2019 TaxPub(DT) 6301 (SC) INCOME TAX ACT, 1961
Section 261 Section 11
Where the department preferred SLP to appeal against the judgment of Bombay High Court in CIT (Exemptions) v. Pratham Institute for Literacy Education and Vocational Training [ITA No. 1200 of 2016, dt. 10-1-2019] : 2020 TaxPub(DT) 262 (Bom-HC), whereby the High Court held that the primary object of the trust was to conduct work in area of research, studies, training, education, health, etc., on a non-profit basis, only for charitable purposes, that Tribunal examined these object clauses and found that the objects of Trust were genuine and that assessee was not incorporated for profit motive and thus, there was no error in the order of the Tribunal, the Supreme Court dismissed the SLP.
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Appeal (Supreme Court) - Special leave petition - Charitable trust - Exemption under section 11--Employment facilitation as charitable activity under section 2(15)
Department preferred SLP to appeal against the judgment of Bombay High Court in CIT (Exemptions) v. Pratham Institute for Literacy Education and Vocational Training [ITA No. 1200 of 2016, dt. 10-1-2019] : 2020 TaxPub(DT) 262 (Bom-HC), whereby the High Court held that the primary object of the trust was to conduct work in area of research, studies, training, education, health, etc., on a non-profit basis, only for charitable purposes, that Tribunal examined these object clauses and found that the objects of Trust were genuine and that assessee was not incorporated for profit motive and thus, there was no error in the order of the Tribunal.Held: The Supreme Court dismissed the SLP.
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