Activities of ‘Ernet India’ are charitable & eligible for Section 11 exemption

DCIT Vs Ernet India (ITAT Delhi) The facts in brief are that assessee is an Autonomous Society under the Department of Information & Technology, Ministry of Communication & Information Technology, Government of India, which was established as a non-profitable organization. It was registered under Section 12A of the Act vide certificate / order dated 26.03.2004. The main object of the assessee was to run a nation-wide academic and research network, to undertake and promote R & D in the area of communication, develop policy options in the country for development of network infrastruc...