Charity should not become a façade to promote business interest or secure advantage of persons mentioned in section 13(3)

HIGH COURT OF DELHI Director of Income-tax v. Maruti Center For Excellence IT Appeal  NO. 1335 of 2010 MAY 21, 2012 JUDGMENT Sanjiv Khanna, J. – Director of Income Tax (Exemptions) has filed these two appeals against Maruti Center for Excellence (assessee/respondent, for short). In ITA No. 1335/2010, which relates to assessment year 2005-06, order dated 2nd September, 2009, passed by the Income Tax Appellate Tribunal (tribunal, for short) has been challenged. In ITA No. 50/2011, order dated 12th May, 2010 which relates to the assessment year 2006-07, passed by the tribu...