https://www.taxtmi.com/caselaws?id=300951 The Tribunal upheld the Commissioner (Appeals) order, dismissing the Revenue's appeal. It confirmed the assessee's exemption claim under section 11 as a Charitable Institution, emphasizing the trust's activities for general public utility and rejecting the principle of mutuality. The Tribunal found no factual basis for the trust engaging in commercial activities, aligning with charitable purposes under the Income-tax Act, 1961. Consistent with prior judgments, the Tribunal ruled in favor of the trust, emphasizing its charitable nature and dismissing the Revenue's appeal. en-us Thu, 23 Nov 2017 00:00:00 +0530 Sat, 05 Mar 2022 07:56:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=300951 The Tribunal upheld the Commissioner (Appeals) order, dismissing the Revenue's appeal. It confirmed the assessee's exemption claim under section 11 as a Charitable Institution, emphasizing the trust's activities for general public utility and rejecting the principle of mutuality. The Tribunal found no factual basis for the trust engaging in commercial activities, aligning with charitable purposes under the Income-tax Act, 1961. Consistent with prior judgments, the Tribunal ruled in favor of the trust, emphasizing its charitable nature and dismissing the Revenue's appeal. Case-Laws Income Tax Thu, 23 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=300951