https://www.taxtmi.com/caselaws?id=351488 The Tribunal upheld the charitable status of the assessee society's activities, allowing exemption under section 11(1) of the Income Tax Act for earnings from unrecognized courses. It emphasized that the primary objective of charitable activities was crucial, regardless of recognition status, and dismissed the Revenue's appeal. The Tribunal found that the income was used solely for charitable purposes, supporting the decision of the Ld. CIT(A) and highlighting that the Finance Act, 2015 did not differentiate between recognized and unrecognized courses for charitable purposes. en-us Tue, 07 Nov 2017 00:00:00 +0530 Sat, 25 Nov 2017 09:20:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=351488 The Tribunal upheld the charitable status of the assessee society's activities, allowing exemption under section 11(1) of the Income Tax Act for earnings from unrecognized courses. It emphasized that the primary objective of charitable activities was crucial, regardless of recognition status, and dismissed the Revenue's appeal. The Tribunal found that the income was used solely for charitable purposes, supporting the decision of the Ld. CIT(A) and highlighting that the Finance Act, 2015 did not differentiate between recognized and unrecognized courses for charitable purposes. Case-Laws Income Tax Tue, 07 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=351488