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AI Drafter ✕

Generate professional replies to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.

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        Case ID :
        Income Tax

        2016 (5) TMI 1560 - HC - Income Tax

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        Charitable purpose exemption upheld where the assessee was found not to be engaged in trade, commerce or business. The Tribunal found that the assessee was not engaged in trade, commerce or business and that its dominant and prime object was charitable within Section ...
                      Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                        Provisions expressly mentioned in the judgment/order text.

                          Charitable purpose exemption upheld where the assessee was found not to be engaged in trade, commerce or business.

                          The Tribunal found that the assessee was not engaged in trade, commerce or business and that its dominant and prime object was charitable within Section 2(15) of the Income-tax Act, 1961. The High Court found no perversity in those findings and held that no substantial question of law arose. The claim to exemption under Sections 11 and 12 was therefore upheld.


                          Issues: Whether the respondent was entitled to exemption under Sections 11 and 12 of the Income-tax Act, 1961.

                          Analysis: The findings of the Tribunal were that the respondent was not engaged in trade, commerce or business and that its dominant and prime objective was charitable in nature within Section 2(15) of the Income-tax Act, 1961. The Court found no perversity in those findings and held that no substantial question of law arose.

                          Conclusion: The respondent's claim to exemption under Sections 11 and 12 was upheld.

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