https://www.taxtmi.com/caselaws?id=398507 The Tribunal ruled in favor of the assessee trust, holding that its activities were not commercial and aligned with its charitable objectives. Consequently, the assessee was deemed eligible for exemption under Section 11 of the Income Tax Act. The Tribunal overturned the decisions of lower authorities, instructing the Assessing Officer to grant the deduction under Section 11. The issue of mutuality was not extensively addressed as the main appeal ground favored the assessee. Appeals for both Assessment Years 2016-17 and 2014-15 were allowed. en-us Tue, 15 Sep 2020 00:00:00 +0530 Thu, 17 Sep 2020 18:20:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=398507 The Tribunal ruled in favor of the assessee trust, holding that its activities were not commercial and aligned with its charitable objectives. Consequently, the assessee was deemed eligible for exemption under Section 11 of the Income Tax Act. The Tribunal overturned the decisions of lower authorities, instructing the Assessing Officer to grant the deduction under Section 11. The issue of mutuality was not extensively addressed as the main appeal ground favored the assessee. Appeals for both Assessment Years 2016-17 and 2014-15 were allowed. Case-Laws Income Tax Tue, 15 Sep 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=398507