9911796707
TMI Blog2025 (1) TMI 1506X X X X Extracts X X X X X X X X Extracts X X X X ..... tration u/s 12AA granted to the assessee stood cancelled - what's the charitable nature of activities carried out by assessee in terms of Section 2(15)? - as decided by HC [2022 (8) TMI 1400 - ALLAHABAD HIGH COURT] for the applicability of proviso to Section 2(15), the activities of the trust should be carried out on commercial lines with intention to make profit. Where the trust is carrying o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntly prayed for, the present special leave petitions are disposed of in terms of the order extracted supra. Exemption u/s 11 - exemption disallowed on the ground that registration u/s 12AA granted to the assessee stood cancelled - what's the charitable nature of activities carried out by assessee in terms of Section 2(15)? - It is not in dispute that the issue in question stands squarely cove ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ounsel the Court made the following. SLP (C)No. 5611/2023, SLP(C) No. 5612/2023 and SLP(C) No. 9631/2023 [2022 (8) TMI 1400 - ALLAHABAD HIGH COURT] 1. Learned counsel invites our attention to the order dated 07.07.2023 passed by the Coordinate Bench of this Court in SLP (C) Dy. No. 17923/2023 titled "Commissioner of Income Tax (Exemptions) & Anr. Vs. M/s. Ghaziabad Development Authority Vikas Pa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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