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2019 (10) TMI 508 - ITAT KOLKATAExemption u/s 11 - charitable activity u/s 2(15) - Assessee society has been set up with all forms of humanitarian grounds to take care of the physically and mentally challenged persons for their up lifting, survival and further establishment in life spread over throughout West Bengal specially in rural areas - HELD THAT:- As the predominant object of the assessee is to carry out charitable purpose and not to earn profit, it would not lose its charitable character. The surplus derived from running the STD booths, pharmaceutical shops etc. was incidental and ancillary to the dominant object of taking care of physically and mentally challenged persons and uplifting them and enabling them to survive and live in this society. In view of the above discussion we direct the AO to grant benefit of Section 11 of the Act to the assessee. - Decided in favour of assessee.
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