Tribunal held that the Society which is providing technical and managerial services to common people through IT for efficient functioning in government departments and it was charging service fee in addition to statutory fee levied by government and assessee could enhance its fees, since assessee’s activities were not charitable first proviso to S.2(15) is applied .( AY.2010-11, 2014-15)
Sukhmani Society for Citizen Services. v. ACIT (2018) 171 ITD 32/ 194 TTJ 937 / 169 DTR 89 (Asr) (Trib).
S. 11 : Property held for charitable purposes – Providing technical and managerial services to common people through IT for efficient functioning in government departments and it was charging service fee in addition to statutory fee levied by government and assessee could enhance its fees, since assessee’s activities were not charitable. [ S.2(15) , 12AA ]