https://www.taxtmi.com/caselaws?id=121896 The ITAT ruled that the assessees, trusts engaged in both charitable and religious activities, were entitled to exemption under section 11 of the Income-tax Act, 1961. It rejected the interpretation that trusts must be exclusively charitable or religious to qualify for exemption. The ITAT emphasized the primary purpose of the trust and found that incidental religious activities did not disqualify the trusts. The orders of the CIT(A) were set aside, and the Assessing Officer was instructed to grant the exemption under section 11 to the assessees. en-us Thu, 31 Jul 2008 00:00:00 +0530 Sun, 10 Dec 2023 16:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=121896 The ITAT ruled that the assessees, trusts engaged in both charitable and religious activities, were entitled to exemption under section 11 of the Income-tax Act, 1961. It rejected the interpretation that trusts must be exclusively charitable or religious to qualify for exemption. The ITAT emphasized the primary purpose of the trust and found that incidental religious activities did not disqualify the trusts. The orders of the CIT(A) were set aside, and the Assessing Officer was instructed to grant the exemption under section 11 to the assessees. Case-Laws Income Tax Thu, 31 Jul 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=121896