https://www.taxtmi.com/caselaws?id=416106 The Tribunal dismissed the Revenue's appeal for assessment years 2013-14 & 2014-15, upholding the CIT(A)'s decision to grant exemption to the trust under sections 11 and 12. The Tribunal found the trust's activities to be charitable and essential for achieving its objectives, consistent with previous judgments supporting the trust's claim for exemption. The trust's income was deemed incidental to its charitable activities, and the Tribunal ruled in favor of the assessee, emphasizing the trust's charitable objectives as the basis for allowing the exemption. en-us Tue, 07 Dec 2021 00:00:00 +0530 Tue, 21 Dec 2021 08:45:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=416106 The Tribunal dismissed the Revenue's appeal for assessment years 2013-14 & 2014-15, upholding the CIT(A)'s decision to grant exemption to the trust under sections 11 and 12. The Tribunal found the trust's activities to be charitable and essential for achieving its objectives, consistent with previous judgments supporting the trust's claim for exemption. The trust's income was deemed incidental to its charitable activities, and the Tribunal ruled in favor of the assessee, emphasizing the trust's charitable objectives as the basis for allowing the exemption. Case-Laws Income Tax Tue, 07 Dec 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=416106