https://www.taxtmi.com/caselaws?id=296483 Receipt of fees or other amounts while carrying out charitable objects does not by itself destroy charitable character where the statutory test for commercial activity is not met. The Tribunal correctly held that educational, youth-centre, and general public utility activities remained charitable despite incidental receipts, so the proviso to Section 2(15) did not apply and exemption under Section 11 was available. en-us Wed, 14 Dec 2016 00:00:00 +0530 Fri, 23 Jul 2021 08:56:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=296483 Receipt of fees or other amounts while carrying out charitable objects does not by itself destroy charitable character where the statutory test for commercial activity is not met. The Tribunal correctly held that educational, youth-centre, and general public utility activities remained charitable despite incidental receipts, so the proviso to Section 2(15) did not apply and exemption under Section 11 was available. Case-Laws Income Tax Wed, 14 Dec 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=296483