https://www.taxtmi.com/caselaws?id=342799 The Tribunal allowed the appeal of the assessee, holding that the denial of exemption under Sections 11 and 12 was not in accordance with law. The additions made by the AO and confirmed by the CIT(A) were deleted as the dominant object of the assessee was charitable, and the income-generating activities were considered incidental. The Tribunal emphasized the importance of the dominant object test in determining the charitable nature of activities, following the precedent set in the assessee's own case for the preceding assessment year. en-us Tue, 09 May 2017 00:00:00 +0530 Fri, 12 May 2017 07:37:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=342799 The Tribunal allowed the appeal of the assessee, holding that the denial of exemption under Sections 11 and 12 was not in accordance with law. The additions made by the AO and confirmed by the CIT(A) were deleted as the dominant object of the assessee was charitable, and the income-generating activities were considered incidental. The Tribunal emphasized the importance of the dominant object test in determining the charitable nature of activities, following the precedent set in the assessee's own case for the preceding assessment year. Case-Laws Income Tax Tue, 09 May 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=342799