High Court Rules NGO's Poor Relief Activities Qualify as Charitable Under Section 2(15), Remands Case for Income Verification (15)

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....HC allowed appeals, holding appellant's activities qualified as "relief of the poor" under Section 2(15) for charitable purpose definition and Section 11 exemption purposes. Court overturned Appellate Tribunal's order, finding authorities failed to holistically evaluate activities against Memorandum of Association objectives. However, matter remanded to Assessing Officer to determine if appellant satisfied income application requirements under Section 11 for AY 2017-18 and 2018-19. Assessment deemed incomplete without verification of actual fund utilization for claimed exemptions, despite qualifying as charitable entity providing poor relief.....