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2021 (7) TMI 936 - AT - Income TaxExemption u/s. 11 & 12 - Charitable activity u/s 2(15) - HELD THAT:- Mere circumstances of collection of such amounts did not results in the assessee losing their essential character of being established for charitable purpose and held that since the case if similar to those for the earlier assessment year, respectfully following the decision of Hon'ble Delhi High Court [2016 (12) TMI 1860 - DELHI HIGH COURT] and Hon'ble ITAT (Delhi) in Appellant's own case for AY 2009-10 [2016 (5) TMI 38 - ITAT DELHI] Assessing Officer was directed to allow exemption with all consequential benefits. Appeal filed by the Revenue is dismissed.
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