https://www.taxtmi.com/caselaws?id=387024 The Tribunal directed the AO to grant the benefit of Section 11 of the Income Tax Act to the society, recognizing its activities as charitable and the incidental business activities as ancillary to its primary charitable purpose. The appeal of the society was allowed, overturning the denial of exemption under Section 11 by the AO and CIT(A). The Tribunal emphasized that the society's dominant objective was charitable, supported by case law precedent, and clarified that incidental business activities do not negate the charitable nature if the primary purpose remains charitable. en-us Fri, 06 Sep 2019 00:00:00 +0530 Tue, 15 Oct 2019 12:26:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=387024 The Tribunal directed the AO to grant the benefit of Section 11 of the Income Tax Act to the society, recognizing its activities as charitable and the incidental business activities as ancillary to its primary charitable purpose. The appeal of the society was allowed, overturning the denial of exemption under Section 11 by the AO and CIT(A). The Tribunal emphasized that the society's dominant objective was charitable, supported by case law precedent, and clarified that incidental business activities do not negate the charitable nature if the primary purpose remains charitable. Case-Laws Income Tax Fri, 06 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=387024