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Sri Gomandir Seva Trust Versus Commissioner of Income-tax - 2013 (9) TMI 121 - ITAT CUTTACK - Income Tax
Charitable purpose u/s 2(15) - livestock - whether livestock does not come under the definition of charitable purpose. - refusal to grant registration u/s 12AA - Violation u/s 11 - Commissioner of Income-tax considered the application under the provisions of section 2(15) - when he sought to correlate the income generated whether was from business activities or from charitable activities and came to conclude that maintenance of livestock does not come under the definition of charitable purpose a........