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2018 (6) TMI 1774 - AT - Income TaxExemption u/s 11 - Charitable activity u/s 2(15) - assessee is rendering services and charging fees for it and generating surplus - HELD THAT:- The assessee claims to be engaged in the maintaining of national/international youth centres at suitable centres in India for the benefit of foreign students and youth delegates as well as individuals visiting India - As decided in own case [2016 (12) TMI 1860 - DELHI HIGH COURT] mere circumstance of collection of such amounts did not result in the assessee's losing their essential character of being established for charitable purposes - Decided in favour of assessee.
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