Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary
144A in which it was stated as under:- “Going through section 2(15), it is obvious that carrying of any activities for charitable purposes is the back bone for allowability of exemption under section 11. Charitable purpose includes relief of the poor, education, medical relief, preservation of environment and the advancement of any other object of general public utility