Dismissing the appeal of the revenue the Court held that activities of assessee providing services of relief to poor, education and medical relief would fall within scope of general public utility. Further, Revenue was not able to show that any part of profit or gains had been transferred to any member of assessee-society. Entitle to exemption. (AY. 2010-11)
CIT(E) v. Praxis Institute For Participatory Practices (2020) 113 taxmann.com 148 (Delhi)(HC) Editorial : SLP is granted to the revenue, CIT (E) v. Praxis Institute For Participatory Practices (2020) 269 Taxman 38 (SC)
S. 11 : Property held for charitable purposes-Providing services of relief to poor, education and medical relief would fall within scope of general public utility-Entitle to exemption. [S. 2(15), 12A, 80G]