https://www.taxtmi.com/caselaws?id=291044 The ITAT Chandigarh Bench dismissed the departmental appeal, affirming the CIT(A)'s decision that the assessee's activities qualified as charitable under Section 2(15) of the Income Tax Act, thus entitling it to exemption under Section 11. The tribunal found no error in the CIT(A)'s order, aligning with the precedent set by the Hoshiarpur Improvement Trust case. The appeal was resolved in favor of the assessee, confirming that its activities primarily aimed at public utility, with any business activities being incidental, did not negate its charitable status. en-us Mon, 13 Jun 2016 00:00:00 +0530 Wed, 13 Nov 2024 13:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=291044 The ITAT Chandigarh Bench dismissed the departmental appeal, affirming the CIT(A)'s decision that the assessee's activities qualified as charitable under Section 2(15) of the Income Tax Act, thus entitling it to exemption under Section 11. The tribunal found no error in the CIT(A)'s order, aligning with the precedent set by the Hoshiarpur Improvement Trust case. The appeal was resolved in favor of the assessee, confirming that its activities primarily aimed at public utility, with any business activities being incidental, did not negate its charitable status. Case-Laws Income Tax Mon, 13 Jun 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=291044