https://www.taxtmi.com/caselaws?id=301529 The Tribunal dismissed both Revenue's appeals against CIT(A) orders for assessment years 2013-14 and 2014-15. The Tribunal upheld exemptions under sections 11 & 12 of the Income Tax Act for the society, emphasizing its charitable activities focused on medical relief for HIV/AIDS patients. The High Court affirmed the Tribunal's decision for a previous assessment year, stating that charging a management fee did not change the charitable nature of the society's activities. The Tribunal's decision was based on established legal precedents and the specific charitable objectives of the society. en-us Mon, 22 Mar 2021 00:00:00 +0530 Thu, 07 Apr 2022 20:14:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=301529 The Tribunal dismissed both Revenue's appeals against CIT(A) orders for assessment years 2013-14 and 2014-15. The Tribunal upheld exemptions under sections 11 & 12 of the Income Tax Act for the society, emphasizing its charitable activities focused on medical relief for HIV/AIDS patients. The High Court affirmed the Tribunal's decision for a previous assessment year, stating that charging a management fee did not change the charitable nature of the society's activities. The Tribunal's decision was based on established legal precedents and the specific charitable objectives of the society. Case-Laws Income Tax Mon, 22 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=301529