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2017 (3) TMI 1334 - AT - Income TaxDenial of exemption under section 11(1) - non charitable activity - adding the income received towards the corpus fund -addition of voluntary contributions and training programme fee which was not received by the appellant - Held that:- We agree with the submissions made by the assessee 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. The activities of the assessee are benefiting the public at large at submitted by the assessee. Furthermore, 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 Andhra Pradesh Chamber of Commerce (1964 (10) TMI 19 - SUPREME Court ) wherein held the expression object of general public utility would not necessarily mean that the object should be to benefit the whole of mankind 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
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