Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2019 (4) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (4) TMI 1904 - HC - Income TaxExemption u/s 11 - benefit of Section 2(15) - assessee is nationally designated entity entitled to allocate domain names to its applicants who seek it in India - HELD THAT:- As decided in own case [2018 (1) TMI 898 - DELHI HIGH COURT] Both the appellate authorities have concluded that the assessee‟s objects are charitable; it provides basic services by way of domain name registration, for which, it charges subscription fee on annual basis and also collects connectivity charges. In addition, we notice that the assessee is the only nationally designated entity entitled to allocate domain names to its applicants who seek it in India. Apparently, it is also an affiliate national body of the ICAMM and authorized to assign “.in” registration and domain names in terms of Central Government‟s letter dated 20.11.2004. In that sense, the assessee (though not a statutory body) is carrying on regulatory work. It‟s case would therefore be a fortiori on a different footing than Chamber of Commerce, and other such trade bodies, set up not for profit basis but should have been held to be charitable organizations such as Bureau of Indian Standards, ICAI Accounting Research Foundation, etc.[See Bureau of Indian Standards v. Director General of Income Tax (Exemption) (2012 (11) TMI 891 - DELHI HIGH COURT); ICAI Accounting Research Foundation v. Director General of Income Tax (Exemption) 2009 (8) TMI 61 - HIGH COURT OF DELHI]. No question of law arises
|