https://www.taxtmi.com/caselaws?id=258920 The Tribunal upheld the CIT(A)'s decision, dismissing the Revenue's appeals. It found that the trust's activities were charitable under section 2(15) and that there was no violation of section 13(1)(c). The trust was entitled to exemption under section 11 as it provided medical relief and met the necessary conditions. The Tribunal emphasized that the trust's primary objective was charitable, with any profit generated being incidental to its charitable activities. en-us Wed, 08 Apr 2015 00:00:00 +0530 Fri, 24 Apr 2015 09:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=258920 The Tribunal upheld the CIT(A)'s decision, dismissing the Revenue's appeals. It found that the trust's activities were charitable under section 2(15) and that there was no violation of section 13(1)(c). The trust was entitled to exemption under section 11 as it provided medical relief and met the necessary conditions. The Tribunal emphasized that the trust's primary objective was charitable, with any profit generated being incidental to its charitable activities. Case-Laws Income Tax Wed, 08 Apr 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=258920