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2017 (2) TMI 852 - AT - Income TaxDenial of exemption claimed under section 11 & 12 - registration granted to the Society under section 12A has not been withdrawn - whether assessee society is a charitable institution and is existing for charitable purpose within the meaning of section 2(15)? - Held that:- On the similar issues, the appeals of the assessee were allowed by the ITAT for the assessment year 2009-10 [2016 (8) TMI 865 - ITAT DELHI] wherein it has been held that “invocation of proviso to section 2(15) of the Act to deny claim of exemption under section 11 and 12 of the Act is not justified. Accordingly, grounds of appeal are allowed.
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