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2014 (2) TMI 371 - AT - Income TaxAdmitting additional evidence - Held that:- Proper opportunity of being heard was not given to the appellant - A perusal of the reply dated December 31, 2007 and the evidences enclosed therewith show that all these documents and evidences were necessary for the ld. A.O. to adjudicate the issues on which additions to the income of the appellant was made - The assessee was not given sufficient time and opportunity to reply to the queries of AO and file documentary evidence in support - The order of CIT(A) was justified in admitting the additional evidence filed before him, keeping in view the principles of natural justice - Decided against Revenue. It cannot be said that a purpose would cease to be charitable even if public welfare is intended to be served; that if the primary purpose and the predominant object are to promote the welfare of the general public, the purpose would be a charitable purpose; and that when an object is to promote or protect the interest of a particular trade or industry, that object becomes an object of public utility. Whether the activities of the trust are charitable in nature - Held that:- The assessee society was a member of the World LPG Association to achieve its object of providing an update on the events and development in the field of oil and gas applicable to Government regulators and its members and to conduct studies of public utility - The World LPG Gas Association also became a member of the assessee society - The membership was required for attaining the objects of the assessee society - as regards the payment received by the assessee during World LPG Association, this amount was towards membership fee and did not quality to be a foreign contribution. - Decided in favor of assessee. Violations of the provisions of section 13 - Assessee organized seminar alongwith CA firm, which was devoted to enhancing education on the subject of E&P Accounting in India, a matter of public interest - The seminar was not only for members but for non-members as well including professionals - The rent paid by the assessee to IOC was reasonable as the valuation of the rent was done by a Government approved valuer - The assessee paid charges to IOC for conducting guest lectures which were also at arms length price - The assessee had duly furnished supporting documents before the Ld. CIT (A), showing that the payment was less than the charges of other conference halls like under the Habitat Centre and Scope Complex - These payments have been found to be in accordance with the services rendered - The department has failed to refute the findings of CIT(A) - Decided against Revenue.
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