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2019 (1) TMI 2023 - AT - Income TaxExemption u/s 11 & 12 - assessee activities are not within the purview of the section 2(15) - activity of charging fee against the barcode technology to the customers is purely in the nature of commercial and business activity - assessee has been granted registration under section 12AA(1) as well as approved under section 10(23C)(vi) - HELD THAT:- As decided in assessee own case [2017 (11) TMI 1049 - ITAT DELHI] activities of the assessee are covered u/s 2(15) of the Act under the sixth limb and that the assessee is eligible for exemption u/s 11(1) of the Act. There is no change of circumstances since the date of the order of the Hon' High Court and also from the facts relevant to the assessment years 2009-10 and 2010-11. Allowing depreciation despite claiming benefit of application of the purchase of the assets Tribunal [2018 (6) TMI 443 - ITAT DELHI] following the decision of the Hon’ble Supreme Court in the case of CIT Vs. Rajasthan and Gujarat Charitable Foundation Poona [2017 (12) TMI 1067 - SUPREME COURT] allowed the claim of the assessee. Claim of the accumulated funds was also allowed by the Tribunal as upheld that the activity of the assessee are charitable in nature and, thus, the claim of the assessee for carry forward under section 11(2) has been rightly allowed by the Ld. CIT(A) - Decided against revenue.
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