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2015 (10) TMI 1013 - HC - Income TaxEntitlement to exemption under Sections 11 and 12 - whether the activities of the Assessee would fall within the scope of 'general public utility' under Section 2 (15)? - ITAT allowed the claim - Held that:- The ITAT has returned a factual finding, after analysing the documents on record, that the activities of the Assessee can in no way be termed as trade and commerce etc. as it is not charging any fee from the beneficiaries who belong to the poor communities. The ITAT also noted that the NGOs like the WHO, UNICEF etc. which have engaged the Assessee are themselves charitable instructions. They ensure that the grants given to the Assessee are utilized for the purpose of charitable activities and not for any business. The consultants' fees were also paid out of such grants. Further, the Revenue was not able to show that any part of the profit or gains has been transferred to any member of the Assessee society. - Decided in favour of assessee.
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