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Section 2(15)2

M/S. BHARATHAKSHEMAM vs. THE PRINCIPAL COMMISSIONER OF INCOME TAX,

ITA/36/2020HC Kerala13 Nov 2020

Bench: HONOURABLE MR.JUSTICE K.VINOD CHANDRAN,HONOURABLE MR. JUSTICE T.R.RAVI

For Appellant: M/S. BHARATHAKSHEMAMFor Respondent: THE PRINCIPAL COMMISSIONER OF INCOME TAX

Section 11Section 12ASection 2(15)

3 SCC 499 that the words “not involving the carrying on of any activity for profit” qualify or govern only the ITA.36 of 2020 - 8 - last head of charitable purpose and not the earlier three heads'. 9. Hence the question whether the incidental activity carried on can be termed as one for profit does not arise here, since the main