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2018 (6) TMI 1513 - AT - Income TaxEligibility for exemption u/s 11 - proof of charitable activities - Testing of water and supplying good quality of water contribute to health of the people - Held that:- Assessee’s activity comes within the purview of exceptions provided sub-section (15) of sub-clause (i) for the reason that the activity of the assessee is testing of the water quality, which monitors quality in reservoirs and slum areas, for that, assessee has charged some fee and almost the entire fee was spent towards testing activity, as admitted by the CIT(A) himself. Testing of water and thereby supplying good quality of water contribute to health of the people. Therefore, the activity carried out by the assessee as per its object to take care of health of the people and the activity of the assessee has to be considered as advancing of general public utility. Therefore, the assessee is eligible for exemption u/s 11. Assessee is entitled for exemption u/s 11. - Decided in favour of assessee.
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