Giving awards, felicitating eminent people and organizing public debates is not charitable activity

Sri Chukkapalli Pitchaiah Foundation Vs. CIT(Exemptions) (ITAT Visakhapatnam) The Ld. A.R. explained that the Chukkapalli Foundation is engaged in the activities of organization seminars and giving awards to the eminent personalities to honor them, and giving cash awards to the persons who made positive contribution to the society and organizing events or lectures on various subjects. In support the Ld. A.R. also filed two programmes organized by the foundation on 8.8.2016 and 7.8.2015 giving award to Prof. K.N. Phanikar and Prof. C.N. Rao. But giving awards and felicitating eminent people and...