https://www.taxtmi.com/caselaws?id=359771 A registered charitable trust was found entitled to exemption under sections 11 and 12 because its actual activities fell within medical relief, education, and relief to the poor. The Tribunal accepted that ayurveda, naturopathy and yoga constituted medical relief on the facts, and that organised yoga training amounted to imparting education. It also held that the proviso to section 2(15) did not apply because the trust's activities fell within the first three limbs of charitable purpose. Business undertakings were treated as incidental to the charitable objects, with profits applied for charity and separate books maintained, satisfying section 11(4A). en-us Mon, 23 Apr 2018 00:00:00 +0530 Fri, 04 May 2018 08:50:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=359771 A registered charitable trust was found entitled to exemption under sections 11 and 12 because its actual activities fell within medical relief, education, and relief to the poor. The Tribunal accepted that ayurveda, naturopathy and yoga constituted medical relief on the facts, and that organised yoga training amounted to imparting education. It also held that the proviso to section 2(15) did not apply because the trust's activities fell within the first three limbs of charitable purpose. Business undertakings were treated as incidental to the charitable objects, with profits applied for charity and separate books maintained, satisfying section 11(4A). Case-Laws Income Tax Mon, 23 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=359771