https://www.taxtmi.com/caselaws?id=296478 The ITAT Delhi upheld the CIT (A)'s decision, confirming the assessee's eligibility for exemption under sections 11 and 12 of the Income Tax Act. The appeal by the revenue, contending that the activities were commercial and fell under the proviso to section 2(15), was dismissed. The ITAT relied on previous rulings supporting the charitable nature of the activities, affirming the assessee's entitlement to tax exemption. The judgment was delivered on 06.03.2018, emphasizing the charitable aspect of the assessee's operations. en-us Tue, 06 Mar 2018 00:00:00 +0530 Fri, 23 Jul 2021 08:56:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=296478 The ITAT Delhi upheld the CIT (A)'s decision, confirming the assessee's eligibility for exemption under sections 11 and 12 of the Income Tax Act. The appeal by the revenue, contending that the activities were commercial and fell under the proviso to section 2(15), was dismissed. The ITAT relied on previous rulings supporting the charitable nature of the activities, affirming the assessee's entitlement to tax exemption. The judgment was delivered on 06.03.2018, emphasizing the charitable aspect of the assessee's operations. Case-Laws Income Tax Tue, 06 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=296478