https://www.taxtmi.com/caselaws?id=765348 Kerala HC allowed appeals finding appellant's activities qualified as "relief of the poor" under Section 2(15) for charitable purposes and Section 11 exemption eligibility. The court set aside Appellate Tribunal's order denying exemption based on business activity findings. However, HC remanded matter to Assessing Officer to determine whether appellant actually satisfied Section 11 application of income requirements during assessment years 2017-18 and 2018-19, noting authorities failed to conduct proper enquiry into accounts and documents regarding actual income application compliance. en-us Fri, 24 Jan 2025 00:00:00 +0530 Thu, 30 Jan 2025 08:24:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=765348 Kerala HC allowed appeals finding appellant's activities qualified as "relief of the poor" under Section 2(15) for charitable purposes and Section 11 exemption eligibility. The court set aside Appellate Tribunal's order denying exemption based on business activity findings. However, HC remanded matter to Assessing Officer to determine whether appellant actually satisfied Section 11 application of income requirements during assessment years 2017-18 and 2018-19, noting authorities failed to conduct proper enquiry into accounts and documents regarding actual income application compliance. Case-Laws Income Tax Fri, 24 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=765348