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2018 (7) TMI 2193 - AT - Income TaxExemption u/s 11 - charitable activity u/s 2(15) - HELD THAT:- We find that the assessee society is registered under Section 12A of the Act which the Ao has himself noted in his order, however, he has held that the society was hit by the proviso to Section 2(15) of the Act and, therefore, he denied the exemption u/s 11 - CIT(A) after going through the submission of the assessee, allowed the appeals of the assessee. We further find that the Tribunal in the case of assessee itself, in for assessment year 2011- 12, has already dismissed the appeal filed by the Revenue by following the orders in the case of assessee itself for assessment years 2009-10 and 2013-14.- Decided against revenue.
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