https://www.taxtmi.com/caselaws?id=462712 ITAT Ahmedabad held that income from organizing Garba events through ticket sales and food outlet leasing constitutes charitable activity under section 2(15). The tribunal found that activities involving education, medical relief, and assistance to poor fall within specific provisions of section 2(15) rather than its residuary segment, making the first proviso inapplicable. Previously denied expenses for voluntary agency assistance, training programs, research, and community service were treated as application of income rather than business deductions. The HC upheld the charitable trust status and allowed the assessee's appeal. en-us Fri, 04 Aug 2023 00:00:00 +0530 Thu, 10 Jul 2025 20:20:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=462712 ITAT Ahmedabad held that income from organizing Garba events through ticket sales and food outlet leasing constitutes charitable activity under section 2(15). The tribunal found that activities involving education, medical relief, and assistance to poor fall within specific provisions of section 2(15) rather than its residuary segment, making the first proviso inapplicable. Previously denied expenses for voluntary agency assistance, training programs, research, and community service were treated as application of income rather than business deductions. The HC upheld the charitable trust status and allowed the assessee's appeal. Case-Laws Income Tax Fri, 04 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=462712