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2020 (7) TMI 543 - AT - Income TaxExemption u/s 11 - Charitable purpose u/s 2(15) - whether the provisions of Section 11(4A) were attracted to the assessee’s case? - why the receipts from charges received by the Chamber should not be considered as commercial in nature and why the receipts should not be hit by the provisions of section 2(15)? - whether by rendering specific services to members and non-members for a fee, a trade, professional or similar association can be said to be carrying on a business activity? - HELD THAT:- Respectfully following the consistent decisions of the Tribunal in assessee’s own case for the preceding assessment years [2017 (9) TMI 1458 - ITAT DELHI], [2018 (5) TMI 2009 - ITAT NEW DELHI] we do not find any infirmity in the order of the CIT(A) in holding that the activities of the assessee are charitable in nature and the assessee is entitled to the claim of exemption u/s 11 of the IT Act. - Decided in favour of assessee.
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