https://www.taxtmi.com/caselaws?id=280880 The appeal involved a dispute over the denial of exemption claimed by the assessee society under section 11(1) of the IT Act for the assessment year 2011-12. The Assessing Officer initially refused the exemption, citing non-charitable activities. However, the ld. CIT(A) reversed this decision, recognizing the assessee as a charitable association. The appellant relied on a previous decision by the ITAT Delhi Bench for the A.Y. 2010-11, emphasizing the trust's educational and sports-related activities. The co-ordinate Bench upheld the exemption, considering the trust's income sources and activities, leading to the dismissal of the Revenue's appeal. en-us Wed, 30 May 2018 00:00:00 +0530 Fri, 24 May 2019 12:10:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=280880 The appeal involved a dispute over the denial of exemption claimed by the assessee society under section 11(1) of the IT Act for the assessment year 2011-12. The Assessing Officer initially refused the exemption, citing non-charitable activities. However, the ld. CIT(A) reversed this decision, recognizing the assessee as a charitable association. The appellant relied on a previous decision by the ITAT Delhi Bench for the A.Y. 2010-11, emphasizing the trust's educational and sports-related activities. The co-ordinate Bench upheld the exemption, considering the trust's income sources and activities, leading to the dismissal of the Revenue's appeal. Case-Laws Income Tax Wed, 30 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=280880