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2017 (1) TMI 457 - DELHI HIGH COURTEntitlement to exemption under Section 11 - Held that:- The Assessing Officer (AO) felt that since the assessee was engaged in providing commercial activity, the proviso to Section 2(15) was attracted. The ITAT ruled – on the basis of this Court’s judgments in India Trade Promotion Organization v. DGIT [2015 (1) TMI 928 - DELHI HIGH COURT] and Institution of Chartered Accounts v. DGIT(E) (2013 (7) TMI 205 - DELHI HIGH COURT) that the mere circumstance of collection of such amounts did not result in the assessee losing its essential character of being established for charitable purposes. We are of the opinion that the ITAT’s decision is sound in law and facts. No substantial question of law arises
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