https://www.taxtmi.com/caselaws?id=408350 The ITAT Ahmedabad upheld the CIT(A)'s decision, allowing the appeal of the assessee regarding exemption u/s. 11 of the Income Tax Act for A.Y. 2015-16. The ITAT determined that the construction of roads by the trust was a charitable activity falling within the trust's objects, as specified in the trust deed. The roads were deemed integral to the temple structures and served both followers of Jainism and the general public, justifying the charitable nature of the activity. The trust was consequently entitled to claim the benefit under section 11 of the Act, with the revenue's appeal against the exemption being dismissed. en-us Fri, 21 May 2021 00:00:00 +0530 Tue, 08 Jun 2021 09:10:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=408350 The ITAT Ahmedabad upheld the CIT(A)'s decision, allowing the appeal of the assessee regarding exemption u/s. 11 of the Income Tax Act for A.Y. 2015-16. The ITAT determined that the construction of roads by the trust was a charitable activity falling within the trust's objects, as specified in the trust deed. The roads were deemed integral to the temple structures and served both followers of Jainism and the general public, justifying the charitable nature of the activity. The trust was consequently entitled to claim the benefit under section 11 of the Act, with the revenue's appeal against the exemption being dismissed. Case-Laws Income Tax Fri, 21 May 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=408350