https://www.taxtmi.com/caselaws?id=782641 ITAT Cochin held that the assessee, a charitable society registered u/s 12A, is engaged in "relief of the poor" within the meaning of the first limb of Section 2(15). Its primary objects are welfare and economic upliftment of small and marginal farmers, with milk procurement, processing, and sale being incidental and inseparable activities to secure fair prices for them. Relying on CBDT Circular No. 11/2008 and compliance with Section 11(4A), the ITAT found the AO's characterization of the activities as purely commercial unsustainable. The denial of exemption u/s 11 and 12 was set aside and the addition deleted. en-us Wed, 19 Nov 2025 00:00:00 +0530 Tue, 02 Dec 2025 08:35:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=782641 ITAT Cochin held that the assessee, a charitable society registered u/s 12A, is engaged in "relief of the poor" within the meaning of the first limb of Section 2(15). Its primary objects are welfare and economic upliftment of small and marginal farmers, with milk procurement, processing, and sale being incidental and inseparable activities to secure fair prices for them. Relying on CBDT Circular No. 11/2008 and compliance with Section 11(4A), the ITAT found the AO's characterization of the activities as purely commercial unsustainable. The denial of exemption u/s 11 and 12 was set aside and the addition deleted. Case-Laws Income Tax Wed, 19 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=782641