2025 (7) TMI 611 - SCH - Income Tax

Exemption u/s 11 - scope of proviso to section 2(15) r.w.s 13(8) - asseseee is engaged in carrying out the activity of organizing the Garba event during the Navratri in a highly professional manner As decided by HC 2024 (1) TMI 1473 - GUJARAT HIGH COURT organizing the event like Garba cannot be termed as a business and more particularly the learned counsel for the appellant could not HELD THAT - We see absolutely no reason to interfere with the order of the High Court in exercise of our jurisdiction under Article 136 of the Constitution of India. The present petition is accordingly dismissed along with pending application(s) if any.

Summary

The Supreme Court, in a partial bench comprising Hon'ble Justices Sudhanshu Dhulia and Joymalya Bagchi, addressed the petition after hearing counsel for the petitioner. The Court "condoned delay" but found "absolutely no reason to interfere with the order of the High Court" under its jurisdiction pursuant to Article 136 of the Constitution of India. Consequently, the petition was dismissed along with any pending applications.