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    <title>2017 (11) TMI 394 - DELHI HIGH COURT</title>
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    <description>The court upheld the ITAT&#039;s findings that the activities of the charitable trust, including providing medical relief through yoga camps, fell within the definition of &quot;charitable purpose&quot; under Section 2(15) of the Income Tax Act. The trust was deemed eligible for exemption under Sections 11 and 12. Various sums received were treated as non-taxable, including donations for disaster relief and membership fees. The court also ruled that donations were not anonymous and should not be taxed under Section 115BBC. The appeal was admitted for further review on specific legal questions.</description>
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      <link>https://www.taxtmi.com/caselaws?id=350515</link>
      <description>The court upheld the ITAT&#039;s findings that the activities of the charitable trust, including providing medical relief through yoga camps, fell within the definition of &quot;charitable purpose&quot; under Section 2(15) of the Income Tax Act. The trust was deemed eligible for exemption under Sections 11 and 12. Various sums received were treated as non-taxable, including donations for disaster relief and membership fees. The court also ruled that donations were not anonymous and should not be taxed under Section 115BBC. The appeal was admitted for further review on specific legal questions.</description>
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      <pubDate>Mon, 23 Oct 2017 00:00:00 +0530</pubDate>
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