https://www.taxtmi.com/caselaws?id=375278 The ITAT allowed both appeals of the assessee for AY 2009-10 and AY 2010-11, setting aside the CIT(A)'s orders. The ITAT directed the AO to grant the assessee exemption under Sections 11 and 12 of the Income Tax Act, 1961. The ITAT considered the dominant activity of the society as charitable, following the Delhi High Court's judgment that collecting fees does not negate charitable purpose. The ITAT concluded that the society's activities promoting art, craft, and culture were not commercial in nature. en-us Thu, 14 Feb 2019 00:00:00 +0530 Sat, 16 Feb 2019 06:31:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=375278 The ITAT allowed both appeals of the assessee for AY 2009-10 and AY 2010-11, setting aside the CIT(A)'s orders. The ITAT directed the AO to grant the assessee exemption under Sections 11 and 12 of the Income Tax Act, 1961. The ITAT considered the dominant activity of the society as charitable, following the Delhi High Court's judgment that collecting fees does not negate charitable purpose. The ITAT concluded that the society's activities promoting art, craft, and culture were not commercial in nature. Case-Laws Income Tax Thu, 14 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=375278