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2024 (2) TMI 45 - ITAT MUMBAIExemption u/s 11 - Charitable activity u/s 2(15) - onus of proof - activity of printing, publishing and distribution of journal and magazines is incidental to the attainment of the objects of the trust as decided by CIT(A) - whether the assessee was carrying on business or charitable activity as per the provisions of the Act? - HELD THAT:- As decided in Sai Publication Fund 2002 (3) TMI 45 - SUPREME COURT] the onus of proof lies on the Revenue to prove that the assessee was “carrying on business” in respect of the impugned receipt. Even in the case of the present assessee, the dominant purpose was to spread the message based on preaching’s which the above decision has held to be not a business activity. It is also observed that in the said decision the term “business” and “carrying on business” has been widely interpreted. To hold the incidental or ancillary activity to be business, the Revenue is put to strict proof. Further the presumptions in these cases are also in favour of the assessee unless rebutted by the department. It is pertinent to point out that earning of profit per se would not be a criteria to decide whether such activity is a commercial activity or not. By respectfully following the above said decision, we hold that the assessee trust is not into the business of publishing, printing and subscription of the said books as the same is not the main object of the assessee trust. We, therefore, deem it fit to dismiss the grounds raised by the Revenue.
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