Vanita Samaj vs. Jurisdictional AO Exem

Parties Involved

Facts Summary

The assessee, Vanita Samaj, is a trust registered with the Charity Commissioner and was granted registration under section 12A. The trust was engaged in activities such as organizing and promoting the welfare and development of women and children, running reading rooms and libraries, and conducting various educational and recreational activities. The Assessing Officer denied exemption under section 11 of the Income-tax Act, 1961, by invoking the proviso to section 2(15) and section 13(8) of the Act, treating the assessee as a non-charitable entity. The assessee appealed against this order before the Commissioner of Income Tax (Appeals) and subsequently before the Income Tax Appellate Tribunal.…

Legal Issues

• 1. Whether the assessee is entitled to exemption under section 11 of the Act.
• 2. Whether the assessee's claim for accumulation under section 11(2) of the Act for A.Y. 2016-17 is valid.

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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