Organizing professional Garba during Navratri is not 'business'; activities remain charitable under section 11, proviso to section 2(15), section 13(8) SC dismissed the petition, upholding HC's ruling that organizing Garba events during Navratri, even when conducted professionally, does not amount to ...
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Organizing professional Garba during Navratri is not 'business'; activities remain charitable under section 11, proviso to section 2(15), section 13(8)
SC dismissed the petition, upholding HC's ruling that organizing Garba events during Navratri, even when conducted professionally, does not amount to "business" for purposes of exemption under section 11 and the proviso to section 2(15) read with s.13(8). The organization's activities therefore remain within the charitable exemption scope and SC found no reason to interfere; the petition and any pending applications were dismissed.
The Supreme Court, in a partial bench comprising Hon'ble Justices Sudhanshu Dhulia and Joymalya Bagchi, addressed the petition after hearing counsel for the petitioner. The Court "condoned delay" but found "absolutely no reason to interfere with the order of the High Court" under its jurisdiction pursuant to Article 136 of the Constitution of India. Consequently, the petition was dismissed along with any pending applications.
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