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2017 (5) TMI 153 - AT - Income TaxExemption u/s 11 - Trust - it was alleged that the principle activity of the assessee trust was letting out the auditorium with clear profit motive - denial of amended provisions of section 11 - Held that: - The issue is covered by the decision of Hon’ble High Court of Delhi in assessee’s own case vide judgment in ITA No.499/2012 dated 05.11.2012 for the assessment year 2008-09 [2012 (9) TMI 1095 - DELHI HIGH COURT], where it was held that In view of the fact that the previous orders in which the claim for the assessee to be a charitable trust was upheld, we do not see any reason to interfere with the impugned order in this aspect - appeal dismissed - decided against assessee.
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