https://www.taxtmi.com/caselaws?id=259313 The Tribunal upheld the decisions of the Assessing Officer and CIT(A) in denying exemptions and benefits under the Income Tax Act 1961 to a Registered Charitable Trust. The Trust's activities were deemed commercial rather than charitable or educational, leading to the dismissal of the appeal. The Tribunal emphasized that the trust's income from legal consultancy did not qualify for exemption under sections 11 or 12, highlighting the commercial nature of its operations and the inapplicability of exemptions intended for charitable or educational purposes. en-us Fri, 27 Mar 2015 00:00:00 +0530 Thu, 07 May 2015 07:47:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=259313 The Tribunal upheld the decisions of the Assessing Officer and CIT(A) in denying exemptions and benefits under the Income Tax Act 1961 to a Registered Charitable Trust. The Trust's activities were deemed commercial rather than charitable or educational, leading to the dismissal of the appeal. The Tribunal emphasized that the trust's income from legal consultancy did not qualify for exemption under sections 11 or 12, highlighting the commercial nature of its operations and the inapplicability of exemptions intended for charitable or educational purposes. Case-Laws Income Tax Fri, 27 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=259313