2016 (12) TMI 1860

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..... VINDRA BHAT AND HON'BLE MR. JUSTICE NAJMI WAZIRI Sh. Pranjal Srivastava, Advocate, for respondent, in Item Nos.21 and 22. ORDER In this appeal, the Revenue urges that the decision of the Income Tax Appellate Tribunal (ITAT) in holding that the assessee was entitled to exemption under Section 11 of the Income Tax Act, 1961, is incorrect. The assessee in ITA 867/2016 claims to be incorporate .....

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..... omotion Organization v. DGIT 2015 (374) ITR 333 and Institution of Chartered Accounts v. DGIT(E) 2013 (358) ITR 91 (Del) that the mere circumstance of collection of such amounts did not result in the assessees losing their essential character of being established for charitable purposes. We are of the opinion that the ITAT's decision is sound in law and facts. No substantial question of law arise .....

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