https://www.taxtmi.com/caselaws?id=336778 The Tribunal allowed the appellant's appeal partially, granting tax exemption under sections 11 and 12 of the income tax act. Emphasizing the circular issued by the CBDT and the consistent nature of the appellant's activities, the Tribunal held that the appellant qualified for registration under section 12 A, aligning with the definition of charitable purpose under section 2(15). The decision underscored the importance of the circular in determining the appellant's eligibility for tax benefits, ultimately upholding the appellant's entitlement to tax exemption. en-us Tue, 25 Oct 2016 00:00:00 +0530 Wed, 28 Dec 2016 09:41:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=336778 The Tribunal allowed the appellant's appeal partially, granting tax exemption under sections 11 and 12 of the income tax act. Emphasizing the circular issued by the CBDT and the consistent nature of the appellant's activities, the Tribunal held that the appellant qualified for registration under section 12 A, aligning with the definition of charitable purpose under section 2(15). The decision underscored the importance of the circular in determining the appellant's eligibility for tax benefits, ultimately upholding the appellant's entitlement to tax exemption. Case-Laws Income Tax Tue, 25 Oct 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=336778