https://www.taxtmi.com/highlights?id=27125 When the assessee is registered as charitable institution and there is no change in the aims and objects of assessee in the impugned AY and the activities of assessee over the years remains the same, the proviso to section 2(15) cannot be applied to assessee to deny exemption u/s 11 - AT en-us Sat, 30 Jan 2016 11:21:24 +0530 Sat, 30 Jan 2016 11:21:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=27125 When the assessee is registered as charitable institution and there is no change in the aims and objects of assessee in the impugned AY and the activities of assessee over the years remains the same, the proviso to section 2(15) cannot be applied to assessee to deny exemption u/s 11 - AT Highlights Income Tax Sat, 30 Jan 2016 11:21:24 +0530 https://www.taxtmi.com/highlights?id=27125