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)
charitable purpose even if it is incidentally carry on a commercial activities.
Proviso to Sec. 2(15) is not applicable to the appellant, society.
Appellant also rely upon judgment of honourable Gujarat High
Court and of Mumbai Bench of Income Tax Appellant Tribunal
—
Director of Income Tax (Exemption) vs Sabarmati Ashram
Goushala Trust (2014) 44 Taxmann.com 141 (Gujarat)
Shree Nashik
