Dismissing the appeal of the revenue the Tribunal held that the society engaged in promotion and development of Fine Arts and Crafts in India is entitle to exemption. For the assessment year the order was passed without giving an opportunity of hearing hence the matter was remanded. (AY. 2013-14, 2014-15)
All India Fine Arts & Crafts Society v. ITO (2021) 214 TTJ 68 (Delhi)(Trib.)
S. 11 : Property held for charitable purposes-Society engaged in promotion and development of Fine Arts and Crafts in India-Entitle to exemption-Order passed without giving an opportunity of hearing-Matter remanded. [S. 2(15), 12, 251]