https://www.taxtmi.com/caselaws?id=407866 The Tribunal allowed the appeals for both assessment years, directing the AO to grant the exemption under Section 11. It held that the assessee's activities were charitable and not in the nature of trade, commerce, or business, thus qualifying for exemptions under Sections 11, 12, 12A, and 13. The Tribunal found that the expenses were indeed for charitable purposes, reversing the disallowance of expenses by the AO and CIT(A). en-us Thu, 04 Mar 2021 00:00:00 +0530 Mon, 24 May 2021 13:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=407866 The Tribunal allowed the appeals for both assessment years, directing the AO to grant the exemption under Section 11. It held that the assessee's activities were charitable and not in the nature of trade, commerce, or business, thus qualifying for exemptions under Sections 11, 12, 12A, and 13. The Tribunal found that the expenses were indeed for charitable purposes, reversing the disallowance of expenses by the AO and CIT(A). Case-Laws Income Tax Thu, 04 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=407866