2018 (3) TMI 1702 - HC - Income Tax

Charitable activities - applicability of Section 11(23) r.w.s. 2(15) - Held that - The Court is of the opinion that both the CIT(A) and ITAT correctly relied upon previous rulings of this Court in Directorate of Income Tax v. Chiranjeev Charitable Trust 2014 (3) TMI 760 - DELHI HIGH COURT . The ITAT had also relied upon its previous order in the assessee s own case to hold that it was carrying on charitable activities within the meaning of Section 2(15) of the Act. No substantial question of law arises.

Summary

The High Court of Delhi dismissed the appeal regarding the applicability of Section 11(23) and Section 2(15) of the Income Tax Act, 1961. The court upheld the decisions of CIT(A) and ITAT based on previous rulings, concluding that the appellant was carrying out charitable activities. No substantial question of law was found, and the appeal was dismissed.