https://www.taxtmi.com/caselaws?id=207496 The Tribunal reversed the Commissioner of Income Tax's decision to revise the Assessing Officer's order, granting the assessee the benefit of section 11 of the Income Tax Act. The Tribunal found the assessee's activities aligned with charitable purposes under section 2(15) and that institutional members were not substantial contributors under section 13(3). It was determined that the assessee did not deviate from its original objectives and the principle of consistency was upheld in assessing the income. The Tribunal dismissed the revenue's appeal, sustaining its decision for the relevant assessment years. en-us Wed, 12 Oct 2011 00:00:00 +0530 Sat, 17 Dec 2011 13:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=207496 The Tribunal reversed the Commissioner of Income Tax's decision to revise the Assessing Officer's order, granting the assessee the benefit of section 11 of the Income Tax Act. The Tribunal found the assessee's activities aligned with charitable purposes under section 2(15) and that institutional members were not substantial contributors under section 13(3). It was determined that the assessee did not deviate from its original objectives and the principle of consistency was upheld in assessing the income. The Tribunal dismissed the revenue's appeal, sustaining its decision for the relevant assessment years. Case-Laws Income Tax Wed, 12 Oct 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=207496