High Court upholds ITAT decision on charitable status for assessment year 2011-12

The High Court dismissed the Revenue's appeal against the ITAT Delhi's order for the assessment year 2011-12. The issue was whether the assessee qualified as a charitable institution under Section 2(15), with the Tribunal ruling in favor of the assessee. The High Court found no substantial question of law, aligning with a prior decision for the assessment year 2009-10.

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The High Court dismissed the appeal by the Revenue against an order passed by the ITAT Delhi, relating to the assessment year 2011-12. The issue was whether the assessee could be treated as a charitable institution under Section 2(15), and the Tribunal ruled in favor of the assessee. The High Court held that no substantial question of law arises, following a similar decision in a previous case for the assessment year 2009-10.

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