2018 (5) TMI 1759 - HC - Income Tax

Exemption u/s 11 - charitable organization - Held that - This Court is of the opinion that having regard to the ruling in India Trade Promotion Organization 2015 (1) TMI 928 - DELHI HIGH COURT which was followed by the ITAT, no question of law arises. - Decided against the revenue.

Summary

The Delhi High Court dismissed the appeal by the Revenue against the order of the ITAT granting relief to the assessee, a charitable organization claiming benefits under Sections 11 and 12 of the Income Tax Act, 1961. The court held that no question of law arises as previous judgments were followed.