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INCOME TAX APPELLATE TRIBUNAL (CHENNAI BENCH)
S.R. Raghunatha, AM, Manu Kumar Giri, JM
ORGANISATION FOR REHABILITATION OF BLIND IN TRICHY TIRUCHIRAPALLI – Appellant
Versus
ITO EXEMPTIONS WARD TIRUCHIRAPALLI – Respondent
| Table of Content |
|---|
| 1. trust rehabilitates the visually challenged and leprosy-affected individuals. (Para 3 , 4 , 5) |
| 2. trust claims exemption arguing its operations do not fall under commercial activity. (Para 6 , 7) |
| 3. court's examination of whether the activities fulfill charitable purposes. (Para 9 , 10 , 11) |
| 4. citing precedent emphasizing the definition of charitable purpose regarding profit-generating activities. (Para 12) |
| 5. ruling in favor of the trust allowing exemption under section 11. (Para 13 , 14) |
आदेश/ORDER
PER S.R.RAGHUNATHA, AM :
The present appeal is filed by the assessee for the Assessment Year (in - short ‘A.Y.’) 2018 19 against the order dated 05.11.2024 passed by the Learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi (in short “ld.CIT(A)).
2. This appeal is filed with a delay of 45 days. The assessee prayed for condoning the delay in filing the appeal and filed a petition for the same along with a supporting affidavit. We have gone through the affidavit and for the reasons cited therein, in our considered view, the delay can be condoned. We accordingly condone the delay in filing the appeal before us and we admit the appeal to be heard
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