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| The Tax Publishers2020 TaxPub(DT) 2477 (SC) : (2020) 269 TAXMAN 0038 INCOME TAX ACT, 1961
Section 261 Section 11
Where the department preferred SLP to appeal against the judgment of Delhi High Court in CIT(E) v. Praxis Institute for Participatory Practices [IT Appeal No 1441 of 2018, dt. 12-12-2018], whereby the High Court held that Tribunal held that activities of assessee, in no way, could be termed as trade and commerce, etc., as it was not charging any fee from beneficiaries, who belonged to poor communities. Tribunal also noted that NGOs like WHO, UNICEF, etc., which engaged assessee, were themselves charitable institutions. Thus, no infirmity was there in order of Tribunal warranting interference, Supreme Court granted leave to department to appeal thereagainst and directed the Registry to tag SLP with C.A. No. 6415 of 2012.
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Appeal (Supreme Court) - Special leave petition - -
Department preferred SLP to appeal against the judgment of Delhi High Court in CIT(E) v. Praxis Institute for Participatory Practices [IT Appeal No 1441 of 2018, dt. 12-12-2018], whereby the High Court held that Tribunal held that activities of assessee in no way could be termed as trade and commerce, etc., as it was not charging any fee from beneficiaries, who belonged to poor communities. Tribunal also noted that NGOs like WHO, UNICEF, etc. which engaged assessee, were themselves charitable institution. Thus, no infirmity was there in order of Tribunal warranting interference.Held: The Supreme Court granted leave to department to appeal thereagainst and directed the Registry to tag SLP with C.A. No. 6415 of 2012.
REFERRED :
FAVOUR : Leave granted.
A.Y. :
IN THE SUPREME COURT OF INDIA
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