Sec. 2(15), 12A and 80G of the Income-tax Act, 1961—Charitable purpose— The issue involved in the appeal is covered against the appellant-Revenue vide decision of this Court for the Assessment Year 2009-10 in ITA No. 672/2015, Commissioner of Income Tax v. Praxis Institute of Participatory Practices. Revenue filed SLP against the order of High Court. While condoning the delay, leave granted. - CIT V/s PRAXIS INSTITUTE FOR PARTICIPATORY PRACTICES - [2020] 269 TAXMAN 038 (SC)