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1. Exemption u/s 11 - the assessee is registered as a public charitable trust and the assessee carried only religious activities and no charitable activities are carried...

2. The Appellate Tribunal considered whether the assessee, a trust registered u/s 12AA, qualified for exemption u/s 11 as a charitable entity. The AO argued the trust's...

3. Exemption u/s 11 - Charitable activity u/s 2(15) - Commercial activity - Citing past decisions favorable to the trust under similar assessments, the Tribunal reiterated...

4. Charitable activity within the scope of section 2(15) - exemption u/s 11 - activity of preservation of environment - the activities of the assessee are charitable in nature.

5. Benefit of exemption u/s 11 - charitable activity - Activities in the nature of trade, commerce or business - the receipts from these activities which is in the nature...

6. The reopening of assessment u/s 147 cannot be sustained as the exemption u/s 11 was wrongly denied. The notice claimed the petitioner engaged in commercial activities,...

7. Exemption u/s 11 - Whether activities of assessee are charitable in nature? - The critical issue continues to relate to the usage of funds by the petitioner as this...

8. Exemption u/s 11 - Charitable activity u/s 2(15) - The Tribunal found that the assessee, a trust, was engaged in charitable activities under Section 11 of the Income Tax...

9. Charitable activities or not - GST on the amounts received in the form of Donation / Grants from various entities including Central Government and State Government - the...

10. Exemption u/s 11 - charitable activity - Assessee failed to intimate the changes made in object clause to CIT(Exemptions) - The additional objects were also in the...

11. Exemption u/s 11 - Charitable activity u/s 2(15) - Activities of Para-Medical Council are commercial in nature or not - the object of the appellant Council qualified as...

12. Exemption u/s. 11 - Charitable activity u/s 2(15) - Assessee trust is an autonomous body which is established under 5/2 of the Gujarat Town Planning and Urban...

13. Exemption from GST - activity of Afforestation, which includes the plantation of mangroves - The applicant activity of plantation of Mangrove are covered under...

14. Levy of GST - grant/ Donation - activities and work related to sanitation - charitable activities or not - Scope of definition under para 2(r) of the exemption...

15. Charitable activities u/s 2(15) - exemption u/s 10(23C) - Whether receipt of royalty in lieu of IPR is charitable activity or not - Requirement of separate books of...