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2015 (1) TMI 1381 - ITAT CHENNAISection 2(15) applicability - proof of charitable activities - Held that:- The advancement of any other object of general public utility shall not be a charitable purpose if it involves carrying on activity in the nature of trade, commerce or business or any activity of rendering services in relation to any trade, commerce or business. In the present case, the assessee is committed for relief to the poor, education, medical help, etc. The newly inserted proviso to section 2(15) will not apply in respect of the first three limbs i.e. relief of the poor, education or medical relief. So far as running the Kalyana Mandapams are concerned, it is only to achieve the objects of the assessee trust, the funds received from the Kalyana Mandapam are utilized. Thus, the proviso to section 2(15) has no application to assessee’s case. Similar issue in assessee’s own case [( 2008 (9) TMI 528 - MADRAS HIGH COURT] for earlier assessment year and dismissed the appeal filed by the Revenue - Decided in favour of assessee.
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