https://www.taxtmi.com/caselaws?id=206076 The court upheld the respondent's maintenance work as a charitable purpose under the Income-tax Act, emphasizing its importance for public health. It rejected claims of fund diversion to the founder, noting the society's consistent charitable status. The court affirmed the society's eligibility for exemption under section 11, highlighting the use of income for charitable activities. The appeal was deemed not maintainable under section 260A due to the absence of a substantial question of law, with the court stressing the importance of consistency in judicial decisions and criticizing the department's approach. en-us Wed, 30 Mar 2011 00:00:00 +0530 Thu, 06 Oct 2016 11:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=206076 The court upheld the respondent's maintenance work as a charitable purpose under the Income-tax Act, emphasizing its importance for public health. It rejected claims of fund diversion to the founder, noting the society's consistent charitable status. The court affirmed the society's eligibility for exemption under section 11, highlighting the use of income for charitable activities. The appeal was deemed not maintainable under section 260A due to the absence of a substantial question of law, with the court stressing the importance of consistency in judicial decisions and criticizing the department's approach. Case-Laws Income Tax Wed, 30 Mar 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=206076