Assessee Society's activities charitable for public at large. ...
Nonprofit organization's activities deemed charitable for public good, not commercial.
January 3, 2025
Case Laws Income Tax HC
Assessee Society's activities charitable for public at large. CIT(E)'s finding that activities in nature of trade, commerce or business covered by proviso to Section 2(15) incorrect. HC upheld ITAT's direction to CIT(E) to grant registration u/s 12AA. Decided in favour of assessee.
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