https://www.taxtmi.com/caselaws?id=419212 The Tribunal allowed the appeal, determining that the trust's activities primarily focused on charitable purposes such as promoting sports, cultural, and social activities. It held that the trust qualified as a charitable institution under section 2(15) of the Income-tax Act, 1961, and income derived from certain activities, excluding playing cards, was considered incidental to the trust's charitable objectives, thus qualifying for exemption under section 11. en-us Wed, 02 Mar 2022 00:00:00 +0530 Sat, 05 Mar 2022 07:59:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=419212 The Tribunal allowed the appeal, determining that the trust's activities primarily focused on charitable purposes such as promoting sports, cultural, and social activities. It held that the trust qualified as a charitable institution under section 2(15) of the Income-tax Act, 1961, and income derived from certain activities, excluding playing cards, was considered incidental to the trust's charitable objectives, thus qualifying for exemption under section 11. Case-Laws Income Tax Wed, 02 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=419212