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2017 (7) TMI 1271 - ITAT AHMEDABADClaim for exemption u/s. 11 r.w.s. 12A and section 2(15) denied - Charitable activity - HELD THAT:- CIT(A) observed that the activities of Sabarmati Ashram Gaushala Trust [2014 (1) TMI 1539 - GUJARAT HIGH COURT] are similar to the activities of the appellant and the objects are also similar to the objects of Sabarmati Ashram Gaushala Trust. Therefore, respectfully following the binding decisions, the ld. CIT(A) correctly allowed the claim of exemption. D.R. could not bring any distinguishing decision in favour of the revenue. Per contra, the ld. counsel for the assessee once again relied upon the decision of the Tribunal in the case of Sabarmati Ashram Gaushala Trust. - Decided in favour of assessee.
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