https://www.taxtmi.com/caselaws?id=271232 The Tribunal upheld the Commissioner of Income Tax (Appeals)' decision, granting the society exemption under Section 11 of the Income Tax Act. It ruled that the society's activities, including constructing a temple and generating rental income, aligned with its charitable objectives. The Tribunal clarified that incidental commercial activities do not disqualify an entity from charitable status if its primary purpose is charitable, dismissing the Revenue's appeal and deeming the disallowance under Section 40A(3) irrelevant. en-us Wed, 04 Nov 2015 00:00:00 +0530 Sat, 30 Jan 2016 10:14:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=271232 The Tribunal upheld the Commissioner of Income Tax (Appeals)' decision, granting the society exemption under Section 11 of the Income Tax Act. It ruled that the society's activities, including constructing a temple and generating rental income, aligned with its charitable objectives. The Tribunal clarified that incidental commercial activities do not disqualify an entity from charitable status if its primary purpose is charitable, dismissing the Revenue's appeal and deeming the disallowance under Section 40A(3) irrelevant. Case-Laws Income Tax Wed, 04 Nov 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=271232