ACIT(E),CIRCLE-1(1), NEW DELHI vs. DIVYA JYOTI JAGRATI SANSTHAN, NEW DELHI

In the result, the appeal filed by the Revenue is dismissed

Bench: Shri N.K. Billaiya & Shri Amit Shukla

trust deed. AO also held that the overall activities carried out by the assessee during the relevant accounting period fell between the ambit of ‘charitable purpose’ as per definitions contained in section 2(15) and benefit of exemption under section 11 and 12 has to be allowed. 4. AO noted that during the year under consideration, the assessee had received