2022 (6) TMI 951 - Income Tax

Head Note / Extract:
Exemption u/s 11 - Charitable activity u/s 2(15) - whether assessee society is a charitable organization despite the fact that the assessee society was doing business within the meaning of amended provisions of section 2(15)? - HELD THAT:- CIT(A) elaborately noted all the submissions of the assessee. Thereafter, he referred to the earlier order of the Ld. CIT(A) in assessee’s own case and order of the ITAT [2016 (4) TMI 1400 - ITAT DELHI] & Hon’ble Delhi High Court [2011 (10) TMI 173 - DELHI HIGH COURT] in assessee’s own case. The issue has been decided in assessee’s favour.