https://www.taxtmi.com/highlights?id=62361 Denial of exemption u/s.11 - the assessee actually pursued only the objects as classified in categories (a) to (c). viz., Medical Relief to the poor patients, Education to the deserving students and Relief to the needy sections of the society and hence shied away from taking up any of the objects in category (d), viz., advancement of any other object of general public utility. Once this is the position, it becomes explicitly clear that the proviso to section 2(15), which attracts only when objects of the category (d) above are pursued, did not trigger in the instant case. - AT en-us Wed, 09 Mar 2022 12:59:56 +0530 Wed, 09 Mar 2022 12:59:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=62361 Denial of exemption u/s.11 - the assessee actually pursued only the objects as classified in categories (a) to (c). viz., Medical Relief to the poor patients, Education to the deserving students and Relief to the needy sections of the society and hence shied away from taking up any of the objects in category (d), viz., advancement of any other object of general public utility. Once this is the position, it becomes explicitly clear that the proviso to section 2(15), which attracts only when objects of the category (d) above are pursued, did not trigger in the instant case. - AT Highlights Income Tax Wed, 09 Mar 2022 12:59:56 +0530 https://www.taxtmi.com/highlights?id=62361