TMI Blog2019 (7) TMI 1448X X X X Extracts X X X X X X X X Extracts X X X X ..... pugned order the ITAT has noticed that the Assessee is a company registered under Section 25 of the Companies Act. It gives 85% of the donation received by it to the Government of India for HIV Aids and only 15% of its total donation is given to other societies for awareness and treatment of poor HIV Patients. The entire amount spent by the Assessee is through societies and trusts. It also runs it ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at is sought to be urged by the Revenue is whether the Income Tax Appellate Tribunal (ITAT) was right in holding that the activity of the Assessee did not cease to be a charitable activity for the purposes of Section 2(15) of the Income Tax Act, 1961 (Act) because the Assessee charged a management fee for defraying its administrative expenses. 3. In the impugned order the ITAT has not ..... X X X X Extracts X X X X X X X X Extracts X X X X
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