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2021 (12) TMI 705 - AT - Income TaxExemption u/s 11 - assessee society is registered u/s 12A and is also notified u/s 80G - Whether activities of the assessee are commercial in nature and squarely fall under the ‘General Public Utility’ and hits the proviso to Section 2(15)? - assessee is engaged in imparting educating and training paramedics in the field of first aid, home nursing, hygiene safety and first-aid, fire safety, health and stress management, heart mark and care with CPR system, health management with diabetes care and Aids and Disaster management etc. - HELD THAT:- It is apparent from the activities of the assessee that it is imparting First Aid training to students, schools, companies and institutions etc and in lieu thereof, charging fees from participants. We find that the receipts shown by the assessee are in the nature of fees for rendering services. These facts have not been disputed by the AO. Objects of ‘General Public Utility’ do not fall under any of these specific categories explicitly included in the definition of ‘Advancement of any other object of General Public Utility’ u/s 2(15) of the Act. There is no denial that the assessee society is imparting education and therefore, in our considered opinion, proviso to section 2(15) of the Act is not applicable to the assessee on the facts of the case. The undisputed fact is that the assessee has been granted exemption since past many years and the nature of activities have not changed since its inception. Therefore, we do not find any reason why the Assessing Officer has taken a different view during the year under consideration. Considering the facts of the case in totality, in light of assessment history of the assessee, we do not find any merit in the appeal of the Revenue and the same is dismissed.
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