TMI Blog2015 (10) TMI 1013X X X X Extracts X X X X X X X X Extracts X X X X ..... ments on record, that the activities of the Assessee can in no way be termed as trade and commerce etc. as it is not charging any fee from the beneficiaries who belong to the poor communities. The ITAT also noted that the NGOs like the WHO, UNICEF etc. which have engaged the Assessee are themselves charitable instructions. They ensure that the grants given to the Assessee are utilized for the purp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is a society registered under the Societies Registration Act as well as under Section 12A of the Act. It was granted approval under Section 80G (5) (vi) of the Act with effect from 1st April 2008. The Assessee is engaged in providing services of relief to poor, education and medical relief. 3. The question that arose is whether the activities of the Assessee would fall within the scope of ' ..... X X X X Extracts X X X X X X X X Extracts X X X X
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