ITO EXEMPTION WARD , JAMSHEDPUR vs. ALL INDIA WOMEN'S CONFERENCE , JAMSHEDPUR
In the result, both the appeals of the assesse are allowed
ITA 230/RAN/2017[11-12]Status: DisposedITAT Ranchi29 Nov 2018
Bench: S/Shri N.S Saini & Pavan Kumar Gadale
For Appellant: Shri Devesh Poddar, AdvFor Respondent: Shri A.K.Mohanty, JCIT
Section 11Section 12ASection 2(15)Section 215Section 271(1)(c)
10(23c) which are that.
(i) The business should be incidental to the attainment of the objections of the entity and (ii) Separate books of account should be maintained in respect of such business. Similarly entities whose object is education or medical relief would also continue to be eligible for exemption as charitable institutions even if they incidentally carry
