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2019 (2) TMI 1616 - HC - Income TaxExemption u/s 11/12 denied - charitable activity or not? - objects of the appellant within the purview of providing medical relief, imparting education or relief to the poor - CIT-A upholding the action of the assessing officer in denying exemption, under Sections 11/12 of the Income Tax Act, 1961, after holding that the appellant's activities were not charitable in nature - Tribunal allowed exemption - HELD THAT:- Tribunal has rightly arrived at its conclusions after having considered all the contentions urged both by the assessee and the revenue both on facts and law. The Tribunal has also agreed with the assessee's contentions that the revenue had consistently, accepted that the objects of the assessee for the previous years, (as in the nature of providing medical relief etc) fell within the definition of "charitable purpose" under Section 2(15) of the Act. It has, therefore, held, in our opinion rightly so, that the assessing officer was not justified in denying the assessee exemption under Sections 11/12 of the Act. - Decided in favour of assessee
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