Section 2(15), 12A and 80G of the Income-tax Act, 1961—Charitable purpose— The issue raised in this 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. - CIT V/s PRAXIS INSTITUTE FOR PARTICIPATORY PRACTICES - [2018] 8 ITCD Online 77 (DEL)