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 purposes and is being utilised for the personal benefit of the trustee or management of the society. In our considered view the activities carried on by the trust are in the nature of general public utility and not the activity of business. Merely from the fact that the assessee during the financial years