https://www.taxtmi.com/caselaws?id=283325 The High Court condoned the delay in re-filing the appeal and upheld the Income Tax Appellate Tribunal's decision that the Respondent, a charitable organization, was not 'doing business' under Section 2(15) of the Income Tax Act. The mere receipt of fees did not constitute engagement in business, and tax deduction at source did not automatically make the income taxable. The court found no substantial legal question in the ITAT's order, leading to the dismissal of the Revenue's appeal. The judgment provided a detailed analysis of both procedural and substantive issues, affirming the ITAT's decision. en-us Tue, 16 May 2017 00:00:00 +0530 Thu, 19 Sep 2019 08:18:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=283325 The High Court condoned the delay in re-filing the appeal and upheld the Income Tax Appellate Tribunal's decision that the Respondent, a charitable organization, was not 'doing business' under Section 2(15) of the Income Tax Act. The mere receipt of fees did not constitute engagement in business, and tax deduction at source did not automatically make the income taxable. The court found no substantial legal question in the ITAT's order, leading to the dismissal of the Revenue's appeal. The judgment provided a detailed analysis of both procedural and substantive issues, affirming the ITAT's decision. Case-Laws Income Tax Tue, 16 May 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=283325