https://www.taxtmi.com/caselaws?id=70798 The Tribunal concluded that the society's activities were charitable in nature, falling under the definition of "charitable purpose" as per the Income-tax Act. The inclusion of clause (d) in the objects clause did not render the society non-charitable, as it had not engaged in any activities related to that clause. The society was deemed eligible for exemption under sections 11, 12, and 13 of the Income-tax Act. The Tribunal reversed the lower authorities' decision, allowing the assessee's appeals and remanding the matter of taxation of donations for fresh consideration by the Commissioner (Appeals). en-us Fri, 16 Oct 1981 00:00:00 +0530 Tue, 19 Apr 2011 12:41:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=70798 The Tribunal concluded that the society's activities were charitable in nature, falling under the definition of "charitable purpose" as per the Income-tax Act. The inclusion of clause (d) in the objects clause did not render the society non-charitable, as it had not engaged in any activities related to that clause. The society was deemed eligible for exemption under sections 11, 12, and 13 of the Income-tax Act. The Tribunal reversed the lower authorities' decision, allowing the assessee's appeals and remanding the matter of taxation of donations for fresh consideration by the Commissioner (Appeals). Case-Laws Income Tax Fri, 16 Oct 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=70798