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2018 (12) TMI 115 - AT - Income TaxCharitable activities - exemption u/s 11 denied - assessee is charging fees and receiving grant the assessee is carrying on business and therefore is not eligible for exemption - whether the activities of the assessee is hit by the amendment made to section 2 (15) of the income tax act or not? - Held that:- The assessee is a society in the field of science and technology and the income of the society has been exempted from tax under section 10 (21) of the income tax act for each approval was granted earlier. Undisputedly the assessee is also registered under section 12 AA of the income tax act. The objectives of the assessee are already set out earlier. The activities of the assessee are spread all over India for the common benefit of public at-large and it provides act addition to testing and calibration laboratories in a nondiscretionary manner regardless of their ownership, legal status, size and degree of independence and other activities such as to plan, prepare, develop and disseminate certified reference materials for enhancement in quality and accuracy et cetera of testing, calibration, research and development of laboratories. The learned departmental representative could not point out any infirmity in the order of the learned Commissioner of income tax appeals which is following the decision of the jurisdictional High Court in case of ICAI vs DGIT [2013 (7) TMI 205 - DELHI HIGH COURT]. No infirmity in the order of the learned Commissioner of income tax appeals and confirm his finding. Therefore assessee is eligible for exemption under section 11 and 12 of the income tax act and is not hit by the proviso to section 2 (15) of the income tax act. - Decided in favour of assessee
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