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2022 (11) TMI 236 - AT - Income TaxExemption u/s 11 - whether assessee is eligible for exemption u/s 11 and not hit by the amended provisions of Sec.2(15) under the object of "General Public Utility"? - DR has submitted that the assessee was running kalyana mandapams and women’s hostel, letting out building for commercial purposes and submitted that no charitable activity has been carried out by the assessee and not entitled for claiming exemption under section 11 - HELD THAT:- The assessee has not carried out any charitable activities. Therefore, AO denied the claim of exemption u/s 11 to the assessee. No doubt, the assessee was having 12AA registration, we find that having 12A registration was not automatic to claim the benefit under section 11 of the Act. The assessee has to prove before the AO that the assessee was carried charitable activities and it can claim exemption under section 11 of the Act. In the present case, the assessee has not above to prove that it has carried charitable activities and the business activities was incidental to the charitable activity. The order passed by the CIT(A) that the assessee has carried charitable activity is without any basis and any evidence. Thus, we reverse the order passed by the ld. CIT(A). Accordingly, we restore the assessment order passed by the AO and allow the grounds raised by the Revenue.
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