https://www.taxtmi.com/caselaws?id=220975 The court held that the object of the assessee trust fell under the expression 'charitable purpose' as defined in Section 2(15) of the Income Tax Act. The trust's activities promoting Punjab, Punjabi, and Punjabiat were considered objects of general public utility, qualifying as charitable purposes. The court affirmed the Tribunal's decision that the trust's object was charitable and fell within the ambit of the Act. However, the court remanded the case to the Tribunal to re-examine the issue of exemption under Section 11 in light of the provisions of Section 13(3) and to address the admissibility of deductions for payments made to certain persons. en-us Thu, 26 Jul 2012 00:00:00 +0530 Sat, 16 Feb 2013 07:09:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=220975 The court held that the object of the assessee trust fell under the expression 'charitable purpose' as defined in Section 2(15) of the Income Tax Act. The trust's activities promoting Punjab, Punjabi, and Punjabiat were considered objects of general public utility, qualifying as charitable purposes. The court affirmed the Tribunal's decision that the trust's object was charitable and fell within the ambit of the Act. However, the court remanded the case to the Tribunal to re-examine the issue of exemption under Section 11 in light of the provisions of Section 13(3) and to address the admissibility of deductions for payments made to certain persons. Case-Laws Income Tax Thu, 26 Jul 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=220975