2016 (12) TMI 1885 - HC - Income Tax

Exemption u/s 11 - scope and amplitude of the definition charitable purpose - interpretation of the proviso to Section 2(15) charitable purpose includes relief of the poor, education, medical relief, preservation of environment (including watersheds, forests and wildlife) and preservation of monuments or places or objects of artistic or historic interest, and the advancement of any other object of general public utility - HELD THAT - It is admitted that the result in these appeals follows the result in Commissioner of Income Tax vs. Improvement Trust Moga 2017 (1) TMI 53 - PUNJAB AND HARYANA HIGH COURT which was disposed of by a separate order and judgment passed today. Accordingly, for the reasons stated therein, these appeals filed by the revenue are dismissed.

Summary

The High Court of Punjab and Haryana dismissed appeals filed by the revenue in various cases, following a previous judgment in Commissioner of Income Tax vs. Improvement Trust Moga.