Section 2(15) : Trust working for relief of poor

Trust working for relief of poor on behalf of NGOs like UNICEF or Care India would be entitled to Sec. 11 relief

[2015] 57 taxmann.com 111 (Delhi - Trib.)

IN THE ITAT DELHI BENCH 'F'

Praxis Institute of Participatory Practices

v.

Director of Income-tax (Exemption), Laxmi Nagar, New Delhi

Section 2(15), read with sections 11 and 80G, of the Income-tax Act, 1961 - Charitable purpose (Training program) - Most of NGOs related to WHO/UNO, etc. did not have any experience of connecting/collecting poor and needy people like destitute orphans, sex workers, drug addicts - Assessee-society had experience in said field - Assessee, a society was engaged in providing consultancy workshop training program, conducting research on behalf of above NGOs - Whether activities carried out by assessee would come under terms 'charitable purpose' in terms of section 2(15) and, thus, assessee's claim for exemption under section 11 and continuance of exemption under section 80G(5)(vi) was to be allowed - Held, yes [Para 20][In favour of assessee]

Circulars and Notifications : CBDT Circular No. 7 of 2010, dated 27-10-2010