Income Tax Appellate Tribunal, Mumbai recognises AI for charitable purposes

Income Tax Act
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In a significant ruling, the Income Tax Appellate Tribunal, Mumbai (ITAT) has held that providing pro bono AI tools to support judicial functioning can qualify as a charitable activity under Section 2(15) of the Income Tax Act.

The decision in Legsys AI Technology Foundation vs. Commissioner of Income Tax (Exemptions), Mumbai affirms that technology aimed at improving access to justice falls within “advancement of any other object of general public utility”.

:magnifying_glass_tilted_left: Read the full article on Pulse by Pacta:

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