M/S.BHARATHAKSHEMAM,THRISSUR vs. THE ITO, THRISSUR
In the result, appeal of the assessee is dismissed
ITA 590/COCH/2019[2012-13]Status: DisposedITAT Cochin08 Jan 2020AY 2012-13
Bench: S/Shri Chandra Poojari, Am & George George K., Jm Assessment Year: 2012-13
Section 11Section 12ASection 13(1)(bb)Section 2(15)
trust or institution is relief of the poor, education or medical relief, it will constitute charitable purpose even if it incidentally involves the carrying on of commercial activities.
2.2 Relief of the poor encompasses a wide range of objects for the welfare of the economically and socially disadvantaged or needy. It will, therefore, include within its ambit purposes such