https://www.taxtmi.com/caselaws?id=278669 The ITAT dismissed the department's appeal, affirming the decision of the Ld. CIT (A) regarding the interpretation of the proviso to section 2(15) of the Income Tax Act. The judgment emphasized that the primary objective of the institution, not profit-making, determines its charitable status. The activities of the society were considered charitable, and the court highlighted the importance of assessing the motive behind the institution's actions in determining its charitable status. en-us Wed, 04 Jul 2018 00:00:00 +0530 Sat, 16 Feb 2019 06:27:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=278669 The ITAT dismissed the department's appeal, affirming the decision of the Ld. CIT (A) regarding the interpretation of the proviso to section 2(15) of the Income Tax Act. The judgment emphasized that the primary objective of the institution, not profit-making, determines its charitable status. The activities of the society were considered charitable, and the court highlighted the importance of assessing the motive behind the institution's actions in determining its charitable status. Case-Laws Income Tax Wed, 04 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=278669