https://www.taxtmi.com/caselaws?id=397778 The Tribunal upheld the decision allowing exemption under Section 11 of the I.T. Act for the society, rejecting the Assessing Officer's argument that the activities were commercial. The Tribunal emphasized the charitable nature of the activities, following precedents and rulings from the Hon'ble Delhi High Court. The deletion of income additions and allowance of exemption were affirmed, with the Tribunal finding that the principle of mutuality did not apply, and the activities did not breach Sections 13(1) and 13(2) of the I.T. Act. The Department's appeal was dismissed, affirming the charitable status of the society. en-us Tue, 25 Aug 2020 00:00:00 +0530 Fri, 28 Aug 2020 19:57:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=397778 The Tribunal upheld the decision allowing exemption under Section 11 of the I.T. Act for the society, rejecting the Assessing Officer's argument that the activities were commercial. The Tribunal emphasized the charitable nature of the activities, following precedents and rulings from the Hon'ble Delhi High Court. The deletion of income additions and allowance of exemption were affirmed, with the Tribunal finding that the principle of mutuality did not apply, and the activities did not breach Sections 13(1) and 13(2) of the I.T. Act. The Department's appeal was dismissed, affirming the charitable status of the society. Case-Laws Income Tax Tue, 25 Aug 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=397778