PR. COMMISSIONER OF INCOME TAX (EXEMPTIONS) DELHI vs. SERVANTS OF PEOPLE SOCIETY
The appeal is allowed to the above extent
C.A. No.-000614-000614 - 2023Supreme Court31 Jan 2023
Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT
Section 10Section 11Section 11(1)Section 12ASection 2(15)
80G of the Income Tax Act
(hereafter called the “Act”) were valid.
3.
The facts are that the assessee society was founded in the year 1921 by
the legendary freedom fighter Lala Lajpat Rai during the freedom struggle for
the nation building, general awareness and welfare of the people. In 1928 the
famous freedom fighter of Odhisha Shri Pt. Gopa
