https://www.taxtmi.com/caselaws?id=393284 The Tribunal upheld the CIT(A)'s decision, emphasizing the non-commercial nature of the assessee's activities despite having charitable objects. It found no justification for invoking the proviso to section 2(15) and directed to allow benefits under section 11, affirming the charitable status of the assessee. The Tribunal dismissed the Revenue's appeal, concluding that the assessee was not engaged in commercial activities and operated for the public good without a profit motive. en-us Fri, 06 Mar 2020 00:00:00 +0530 Tue, 10 Mar 2020 12:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=393284 The Tribunal upheld the CIT(A)'s decision, emphasizing the non-commercial nature of the assessee's activities despite having charitable objects. It found no justification for invoking the proviso to section 2(15) and directed to allow benefits under section 11, affirming the charitable status of the assessee. The Tribunal dismissed the Revenue's appeal, concluding that the assessee was not engaged in commercial activities and operated for the public good without a profit motive. Case-Laws Income Tax Fri, 06 Mar 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=393284