Assessee society was engaged in providing services of relief to poor, education and medical relief.-It was registered under S. 12A and was granted approval under S. 80G(5) of the Act. Tribunal held that the activities of assessee could in no way be termed as trade and commerce etc as assessee was not charging any fee from beneficiaries who belonged to poor communities. Tribunal also held that NGOs like WHO, UNICEF etc. which have engaged assessee are themselves charitable instructions and revenue was not able to show that any part of profit or gains had been transferred to any member of assessee-society. Accordingly the exemption was granted. Order of Tribunal is affirmed by the High Court. (AY. 2010-11)
CIT v. Praxis Institute For Participatory Practices. (2020) 113 taxmann.com 148/ 269 Taxman 39 (Delhi) (HC) CIT v. Praxis Institute For Participatory Practices. (2020) 113 taxmann.com 147/ 269 Taxman 39 (Delhi) (HC) Editorial: SLP is granted to the revenue; CIT v. Praxis Institute For Participatory Practices. (2020) 113 taxmann.com 149/ 269 Taxman 38 (SC)
S. 11 : Property held for charitable purposes-Charitable purpose-Activities of relating to providing services of relief to poor, education and medical relief would fall within scope of general public utility-Entitle to exemption. [S.2(15,) 12, 12A, 80G]