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2018 (6) TMI 964 - AT - Income TaxExemption u/s 11 - Registration u/s 80G r.w.s. 12A - Charitable activity - “relief of the poor” - activities concerned in the nature trade, commerce or business or not - Held that:- Assessee-society is registered body with the Registrar of Societies, West Bengal since 18.03.1988 - as per CBDT’s Circular No.11/2008 it is clear that “relief of the poor” includes within its ambit any purpose such as relief to indigent artisans - AO has himself accepted that the assessee to have been working with poor, marginal artisans and women crafts producers assisting them in enterprise development, skills and technical upgradation as well as in providing them market access for their corresponding products - thus we observe the assessee to be covered under the specified category of “relief of the poor” as per Board’s beneficial circular issued u/s 119 of the Act. We therefore are of the view that Revenue’s sole grievance deserves to be rejected - Decided against the revenue.
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