2018 (5) TMI 1814

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....ncome Tax Appellate Authority ('ITAT') erred in law in holding that the assessee's activities are charitable and that it was not engaging in any business or commercial activity. The ITAT had noticed that for the previous Assessment Years 2009-10 and 2010-11, the assessee's claims had succeeded. The assessee, a society registered under the Societies Registration Act, was promoted by the Departme....