Case Law Details
CIT (Exemption) Vs. Patanjali Yogpeeth (Nyas) (Delhi High Court)
While admitting an appeal by the Revenue against the ITAT Delhi’s order granting relief to Patanjali, the Delhi High Court recently ruled that propagation of yoga, Vedic philosophy, practice of yoga, education with respect to yoga are to be considered as ‘medical relief’ for the purpose of granting exemption under the provisions of the Income Tax Act, 1961.
The revenues contention was that the activities of the assesse registered as charitable trust to the extent that its activities extend to providing services of general public utility. The revenue also added that it provides medical aid through learning from various camps and other modes.
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