https://www.taxtmi.com/caselaws?id=456864 ITAT Ahmedabad upheld CIT(A)'s determination that assessee's activities qualify as general public utility activities under section 2(15) for charitable trust exemption under section 11. Following its own precedent from earlier years and Supreme Court guidance in Ahmedabad Urban Development Authority case, ITAT restored the matter to AO to determine whether these general public utility activities are commercial in nature. The appeal was partly allowed for statistical purposes, with the commercial nature assessment pending AO's determination per established judicial directions. en-us Wed, 13 Sep 2023 00:00:00 +0530 Wed, 21 Aug 2024 19:54:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=456864 ITAT Ahmedabad upheld CIT(A)'s determination that assessee's activities qualify as general public utility activities under section 2(15) for charitable trust exemption under section 11. Following its own precedent from earlier years and Supreme Court guidance in Ahmedabad Urban Development Authority case, ITAT restored the matter to AO to determine whether these general public utility activities are commercial in nature. The appeal was partly allowed for statistical purposes, with the commercial nature assessment pending AO's determination per established judicial directions. Case-Laws Income Tax Wed, 13 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=456864