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2019 (11) TMI 1232 - AT - Income TaxCharitable activities u/s 2(15) - exemption u/s 11 - assessee is engaged in providing education and promoting research, training and education for peoples participation in developmental processes nationally and internationally - HELD THAT:- Invocation of proviso to section 2(15) of the Act to deny the claim of exemption u/s.11 and 12 was not justified and same has been rightly allowed by the ld.CIT(A). Further, the AO himself accepted the charitable character in subsequent assessment proceedings. In view of these facts, we do not find any infirmity in the order of the ld.CIT(A), therefore same is upheld, consequently the appeal of the Revenue is dismissed.
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