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2019 (9) TMI 471 - HC - Income TaxExemption u/s 11 - Registration as a Charitable Trust u/s 12A - charitable activity u/s 2(15) - “to convert plays into episodes on T.V.” - HELD THAT:- Commissioner has wholly misread the objects. Clause (e) is of the objects is to create a culture among the elite class of the society for considering work of art an asset than can be passed on to the next generation with pride and prestige. Immediately, following clause (f) which has not been fully reproduced by the Commissioner in his order is to write through or with the help of literary persons, of different aptitudes or classes, plays in art and culture and other languages on different topics, to translate plays written different languages into other languages, or to convert plays into drams in to short plays or episodes or T.V. or radio plays. The Commissioner, thus, picked a portion of this clause in isolation to argue that the same was not charitable. - Decided against revenue
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