2022 (4) TMI 397

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Mukherjee and Mr. Swapnil Pattanayak, Advs. J U D G M E N T MANMOHAN, J (Oral): 1. Present appeals have been filed challenging the orders dated 22nd March, 2021 passed by Income Tax Appellate Tribunal (hereinafter referred to as 'the ITAT') in ITA No.7449/Del./2017 & ITA No.7450/Del./2017 for the Assessment Years 2013-14 & 2014-15 respectively. 2. Learned counsel for the Appellant submits that .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... IV/AIDS Alliance in ITA 651/2019. The relevant portion of the said judgment is reproduced herein below: "2. The short point that is sought to be urged by the Revenue is whether the Income Tax Appellate Tribunal (ITAT) was right in holding that the activity of the Assessee did not cease to be a 'charitable activity' for the purposes of Section 2(15) of the Income Tax Act, 1961 (Act) because the A .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X