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<h1>High Court upholds ITAT decision on charitable status for assessment year 2011-12</h1> 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 ... Exemption u/s 11 - whether the Respondent assessee was not entitled to be treated as a charitable institution under Section 2 (15), by virtue of the proviso to the said section? - HELD THAT:- The Tribunal has held in favour of the Respondent assessee. The issue raised in the present appeal was raised in the case of the assessee for the assessment year 2009-10 [2019 (2) TMI 1917 - DELHI HIGH COURT] as held that no substantial question of law arises for consideration. 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.