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2014 (8) TMI 1001 - PUNJAB AND HARYANA HIGH COURTExemption u/s 11 - whether the appellant-trust is an institution which carries on charitable activities within the meaning of section 2(15) of the Act ? - whether in case the appellant trust is engaged in the activity of advancement of any other object of general public utility, can it be denied exemption in view of proviso to section 2(15) of the Act which was introduced with effect from April 1, 2009? - Held that:- The matter requires to be remitted to the Tribunal to adjudicate the issue regarding the nature of activities of the appellant trust whether they are in the nature of charitable within the meaning of Section 2(15) of the Act in respect of assessment years in question or not, keeping in view the arguments raised by the learned counsel for the appellant-assessee and to pass fresh orders relating to assessment proceedings thereafter in accordance with law. Accordingly, the impugned orders passed by the Tribunal in all the appeals are set aside and the matter is remanded to the Tribunal to decide the same afresh in the light of the submissions made by the learned counsel for the appellant after affording an opportunity of hearing to the parties in accordance with law
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