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Income Tax - Highlights / Catch Notes

Home Highlights March 2015 Year 2015 This

Charitable activity u/s 2(15) - Exemption u/s 80G - assessee ...


Society providing technical support and training qualifies as a charitable organization, eligible for tax exemption u/s 80G.

March 14, 2015

Case Laws     Income Tax     AT

Charitable activity u/s 2(15) - Exemption u/s 80G - assessee involved in technical support, training, research and reserves material related to participatory development - the activity of the assessee society is certainly not for making profit and it is certainly not in the nature of any trade, business or commerce, so as to be headed by the first proviso to sec. 2(15) - AT

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