https://www.taxtmi.com/caselaws?id=286567 The Tribunal upheld the CIT(A)'s decision, granting the benefit of Section 11 to the assessee and treating the disputed expenses as application of income for charitable purposes. The appeals by the AO were dismissed, and the CIT(A)'s order was affirmed in all respects. The Tribunal emphasized that the proviso to Section 2(15) does not apply to activities related to education, medical relief, or relief to the poor, even if they generate surplus funds. en-us Tue, 25 Jun 2019 00:00:00 +0530 Wed, 04 Mar 2020 11:24:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=286567 The Tribunal upheld the CIT(A)'s decision, granting the benefit of Section 11 to the assessee and treating the disputed expenses as application of income for charitable purposes. The appeals by the AO were dismissed, and the CIT(A)'s order was affirmed in all respects. The Tribunal emphasized that the proviso to Section 2(15) does not apply to activities related to education, medical relief, or relief to the poor, even if they generate surplus funds. Case-Laws Income Tax Tue, 25 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=286567