Case Law Details
Case Name : Patanjali Yogpeeth (Nyas) Vs ADIT (ITAT Delhi)
Appeal Number : I.T.A. No. 2267/Del./2013
Date of Judgement/Order : 09/02/2017
Related Assessment Year : 2009–10
Courts :
All ITAT ITAT Delhi
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Ground of Appeal-
That the Commissioner of Income-tax (Appeals) erred on facts and in law in holding that the appellant’s activities in relation to ‘propagation of yoga’ does not qualify as providing `medical relief’ or ‘imparting education’, but was purely in the nature of object of general public utility under section 2(15) of the Act.
Held by ITAT
Yoga a form of ‘medical relief’:
One of the primary contentions of the assessing officer/CIT(A) in denying exemption under sections 11/12 of the Act, is that Yoga as a system, does not provide any ‘medical relief, but can at best be categorized as an object of general public utility.
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