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2017 (11) TMI 805 - DELHI HIGH COURTExemption u/s 11 denied - charging of fee from members or non-members for rendering services like training, conducting seminars - 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. 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 in ITPO Case (2015 (1) TMI 928 - DELHI HIGH COURT) as well as 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. No substantial question of law - Decided against revenue
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