https://www.taxtmi.com/caselaws?id=244718 The court upheld the deletion of the addition of Rs.11,47,731 and granted exemption under sections 11 and 12 of the IT Act to the assessee. The activities were deemed charitable, not commercial, with no evidence of a profit motive. The court emphasized consistency in granting exemptions and ruled the proviso to section 2(15) inapplicable for the relevant assessment year. The Revenue's appeal was dismissed, affirming the charitable nature of the assessee's activities. en-us Fri, 28 Feb 2014 00:00:00 +0530 Thu, 06 Mar 2014 16:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=244718 The court upheld the deletion of the addition of Rs.11,47,731 and granted exemption under sections 11 and 12 of the IT Act to the assessee. The activities were deemed charitable, not commercial, with no evidence of a profit motive. The court emphasized consistency in granting exemptions and ruled the proviso to section 2(15) inapplicable for the relevant assessment year. The Revenue's appeal was dismissed, affirming the charitable nature of the assessee's activities. Case-Laws Income Tax Fri, 28 Feb 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=244718