Trust having ‘medical relief’ object eligble for exemption even if they incidentally carry on a commercial activity

IN THE ITAT AGRA BENCH Samarpan Samiti V/s. Commissioner of Income tax-II, Agra IT Appeal Nos. 427 (Agr) of 2011 & 36 (Agr) of 2012 JUNE 22, 2012  ORDER A.L. Gehlot, Accountant Member  These are two appeals filed by the assessee against two different orders dated 21.09.2011 and 19.12.2011 passed by the ld. CIT-II, Agra under sections 80G and 12AA of the Income Tax Act, 1961 (‘the Act’ hereinafter) respectively. 2. In these appeals, one issue is against refusing to grant exemption under section 80G(5) of the Act and another issue is in respect of withdrawal of...