Supreme Court · 2023 INSC 88 · Decided 31 January 2023
PR. Commissioner of Income Tax (Exemptions) Delhi v. Servants of People Society
- Court
- Supreme Court of India
- Citation
- 2023 INSC 88 · [2023] 1 S.C.R. 865
- Case number
- CIVIL APPEAL No. 614/2023
- Decided
- 31 January 2023
- Bench
- S. RAVINDRA BHAT, DIPANKAR DATTA (2-judge bench)
- Outcome
- Case Partly allowed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 2(15), 11(1), 12AA, 80G
Headnote
Income Tax Act, 1961: ss. 2(15) and 11(1) - Charitable trust - Benefit of exemption - Entitlement to - On facts, assessee-registered society founded in 1921 for nation building, general awareness and welfare of the people - Assessee society also managing and a newspaper - Claim of benefit of exemption - Denial by the assessing officer invoking the proviso to s. 2(15) on the ground that the assessee is involved in trade, commerce or business - However, the Appellate Commissioner allowed the plea of the assessee - Said order
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