Sudarshan Kriya Programs Recognized as Charitable Education & Medical Relief

ACIT (Exemptions) Vs Vyakti Vikas Kendra India (ITAT Ahmedabad)

 Sudarshan Kriya = Education & Medical Relief: ITAT Reaffirms 11 Exemption for Art of Living Trust

Revenue challenged deletion of additions made by AO on the ground that Assessee-trust’s Sudarshan Kriya programs were commercial & hit by 2(15) proviso, thereby denying exemptions u/s 11 & 12, capital expenditure, donations, corpus income & accumulations. Tribunal noted that all issues were already decided in favour of Assessee in its own earlier years (AYs 2011-12 to 2014-15, or

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