INCOME TAX ACT, 1961

Section 11

Charitable trust - Exemption under section 11 - Objects of assessee within the purview of providing medical relief, imparting education or relief to the poor -

Against the order passed by CIT(A), assessee carried the matter in appeal to Tribunal contending that CIT had erred in upholding the action of AO in denying exemption, under sections 11/12 after holding that assesse's activities were not charitable in nature. CIT(A) had erred in holding that the objects of assessee did not fall within the purview of providing medical relief, imparting education or relief to the poor, but was in the nature of object of general public utility as contained in definition of 'charitable purpose' under section 2(15). Held: Tribunal had agreed with assessee's contentions that revenue had consistently, accepted that objects of assessee for previous years fell within definition of 'charitable purpose' under section 2(15). It has, therefore, held that AO was not justified in denying assessee exemption under sections 11/12.

REFERRED : Divya Yog Mandir Trust v. Jt. CIT [IT Appeal No. 387 (Delhi) of 2013, dt. 27-8-2013] : 2013 TaxPub(DT) 2442 (Del-Trib)

FAVOUR : In assessee's favour

A.Y. :

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