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2018 (3) TMI 1702 - HC - Income TaxCharitable activities - applicability of Section 11(23) r.w.s. 2(15) - Held that:- The Court is of the opinion that both the CIT(A) and ITAT correctly relied upon previous rulings of this Court in Directorate of Income Tax v. Chiranjeev Charitable Trust [2014 (3) TMI 760 - DELHI HIGH COURT]. The ITAT had also relied upon its previous order in the assessee’s own case to hold that it was carrying on charitable activities within the meaning of Section 2(15) of the Act. No substantial question of law arises.
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