https://www.taxtmi.com/caselaws?id=412796 The Tribunal upheld the assessee's eligibility for exemption under Sections 11 and 12 of the Income Tax Act, finding its activities to be charitable in nature and not commercial. The Tribunal relied on its previous decision and the Delhi High Court's judgment, emphasizing the absence of a profit motive in the assessee's endeavors aimed at benefiting the general public. The Tribunal dismissed the Revenue's appeals, affirming the assessee's charitable status without any illegality or infirmity in the orders. en-us Fri, 24 Sep 2021 00:00:00 +0530 Mon, 27 Sep 2021 07:56:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=412796 The Tribunal upheld the assessee's eligibility for exemption under Sections 11 and 12 of the Income Tax Act, finding its activities to be charitable in nature and not commercial. The Tribunal relied on its previous decision and the Delhi High Court's judgment, emphasizing the absence of a profit motive in the assessee's endeavors aimed at benefiting the general public. The Tribunal dismissed the Revenue's appeals, affirming the assessee's charitable status without any illegality or infirmity in the orders. Case-Laws Income Tax Fri, 24 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=412796