Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2017 (5) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (5) TMI 537 - AT - Income TaxDenying the benefit under section 11 & 12 - income applied for charitable purposes - charging of fee from members or non-members - Held that:- As in the assessee’s own case for the assessment year 2010-11 [2017 (3) TMI 1334 - ITAT DELHI] held that mere charging of fee from members or non-members for rendering services like training, conducting seminars would not ipso facto lead to denial of exemption. The dominant object of the assessee remains charitable and the aforesaid activities are only incidental to the main activity of the assessee. Also , the activities of the assessee are benefiting the public at large at submitted by the Ld. Counsel for the assessee. It is not the case of the department that any change in objects had taken place in the relevant year so as to take the assessee outside the ambit of section 2(15). The effect of the amendment has been discussed elaborately by the Hon’ble Delhi High Court in ITPO Case (2015 (1) TMI 928 - DELHI HIGH COURT) as well as the judgment of Apex Court in Andhra Pradesh Chamber of Commerce (1964 (10) TMI 19 - SUPREME Court ) and the test of dominant object has not been altered even after the said amendment. We therefore hold that the denial of exemption under section 11 and 12 in the case of the assessee is not in accordance with law and accordingly the additions made by the AO and confirmed by the CIT(A) are deleted. - Decided in favour of assessee.
|