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2017 (5) TMI 1697 - DELHI HIGH COURTExemption u/s 11 - charitable activity u/s 2(15) - whether the Respondent/Assessee is a charitable organisation and could be said to be ‘doing business’ to attract the mischief of amended Section 2(15)? - HELD THAT:- While the CIT(A) appears to have also proceeded on the fact that for the earlier AYs the contention of the Revenue stood negated, the ITAT in the impugned order examined it on merits and has returned certain factual findings. The finding was that mere receipt of fees during the AY under consideration by the Assessee did not mean that it was involved in ‘trade, commerce or business’. Further, the mere deduction of tax at source could not lead to conclusion that receipt was taxable in nature. Having examined the impugned order of the ITAT and having considered the submission of learned counsel for the Revenue, the Court is not persuaded that the impugned order of the ITAT suffer from any infirmity or gives rise to any substantial question of law. - Decided against revenue
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