CIT (Exemptions) v. Water Land Management Training and Research Institute

JAIPUR NATIONAL UNIVERSITY SOCIETY FOR SOCIAL WELFARE,JAIPUR vs. CIT (EXEMPTION), JAIPUR

In the result, the appeal of the assessee is allowed for

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

…emselves may not be charitable but are mere ancillary or incidental to primary or dominant object, the same would not prevent the institute from validly being recognized as charity. " CIT(E) Vs Water and Land Management Training and Research Institute (2017) 398 ITR 283 (AP HC) “The main fallacy in the conclusion reached by the Director, lay in the fact that all the activities of the assessee were linked by the 15 Jaipur National University Society for Social Welfare Director only to the last of the 7 items that form part of s. 2(15). In other words, both the Director as well as the Tribunal thought that the a…