2017 (7) TMI 1388

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..... n 2 (15) is not applicable because assessee authority is not carrying out activity with any profit motive but the predominant object is welfare of people at large - whether Tribunal was justified in restoring the registration u/s 12AA to the assessee by holding that the assessee authority has been cheated with the object of general public utility within the meaning of Section 2 (15) of the Income .....

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..... l/2012, with respect to Income Tax Appeal No. 3013/Del/2013 only. 3. This appeal was admitted on following substantial questions of law: 1. Whether on the basis of facts of the case as well as of law, the Hon ble Income Tax Appellate Tribunal was justified in restoring the registration u/s 12AA to the assessee by holding that the assessee authority has been cheated with the object of general publi .....

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