Matter remanded to check whether activity is charitable or General Public Utility

ITO Vs John Ambulance Association (ITAT Delhi) ITAT Delhi remanded the matter back to the file of AO to re-consider the activities of assessee trust vis-à-vis its coverage under charitable activities or General Public Utility. Facts- The present appeal is preferred by the Revenue. The only issue in this appeal of Revenue is as regards to the order of CIT(A) allowing exemption u/s 11 of the Act by holding that the assessee is not covered within the meaning of proviso to section 2(15) of the Act as assessee carrying on objects of the, General Public Utility’ (GPU). Conclusion- Held that neith...