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![Sec 2(15) of the Income Tax Act cannot be invoked to Deny Exemption Benefits to a Trust: ITAT Delhi [Read Order]](https://www.taxscan.in/wp-content/uploads/2016/08/Tax-Exemptions-Tax-Scan.jpg "Sec 2(15) of the Income Tax Act cannot be invoked to Deny Exemption Benefits to a Trust: ITAT Delhi [Read Order]")
Sec 2(15) of the Income Tax Act cannot be invoked to Deny Exemption Benefits to a Trust: ITAT Delhi [Read Order]
In a recent ruling, the Delhi bench of the Income Tax Appellate Tribunal (ITAT) observed that the AO cannot invoke section 2(15) of the Income Tax Act...