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2021 (9) TMI 1141 - AT - Income TaxExemption u/s 11 - Charitable activity u/s 2(15) - rule of consistency - whether assessee is not engaged in trade, commerce and business and its dominant and prime objective is charitable in nature in accordance with section 2(15)? - HELD THAT:- Since assessee society has been held to be a charitable institution by the Hon’ble Delhi High Court in AY 2009-10 and since then there is no change in the aims and objects of the assessee society, finding no illegality or infirmity in the impugned orders, both the aforesaid appeals filed by the Revenue are hereby dismissed.
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