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    <title>2023 (1) TMI 1174 - ITAT DELHI</title>
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    <description>The Tribunal dismissed the Revenue&#039;s appeal, affirming the charitable status of the assessee organization. The Tribunal upheld the Commissioner of Income Tax (Appeals) decision granting exemption under section 11 of the Income Tax Act, based on consistency with past assessments and court orders treating the assessee as a charitable institution. The Revenue&#039;s argument that the activities did not qualify as charitable under section 2(15) was rejected, and the Tribunal found no error in the decision of the Commissioner of Income Tax (Appeals), ultimately affirming the charitable status of the assessee organization.</description>
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    <pubDate>Thu, 19 Jan 2023 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=433427</link>
      <description>The Tribunal dismissed the Revenue&#039;s appeal, affirming the charitable status of the assessee organization. The Tribunal upheld the Commissioner of Income Tax (Appeals) decision granting exemption under section 11 of the Income Tax Act, based on consistency with past assessments and court orders treating the assessee as a charitable institution. The Revenue&#039;s argument that the activities did not qualify as charitable under section 2(15) was rejected, and the Tribunal found no error in the decision of the Commissioner of Income Tax (Appeals), ultimately affirming the charitable status of the assessee organization.</description>
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      <pubDate>Thu, 19 Jan 2023 00:00:00 +0530</pubDate>
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