2022 (4) TMI 397

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.... Respondent Through : Mr. Uddyam Mukherjee and Mr. Swapnil Pattanayak, Advs. J U D G M E N T MANMOHAN, J (Oral): 1. Present appeals have been filed challenging the orders dated 22^nd March, 2021 passed by Income Tax Appellate Tribunal (hereinafter referred to as 'the ITAT') in ITA No.7449/Del./2017 & ITA No.7450/Del./2017 for the Assessment Years 2013-14 & 2014-15 respectively. 2. L....

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....2010-11 in CIT (Exemption), Delhi vs. M/s India HIV/AIDS Alliance in ITA 651/2019. The relevant portion of the said judgment is reproduced herein below: "2. The short point that is sought to be urged by the Revenue is whether the Income Tax Appellate Tribunal (ITAT) was right in holding that the activity of the Assessee did not cease to be a 'charitable activity' for the purposes of Secti....