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TMI Blog1987 (12) TMI 78X X X X Extracts X X X X X X X X Extracts X X X X ..... (A) at the instance of the revenue for the following reasons. 2. The assessee, Indian International Centre was registered under the Societies Registration Act, XXI of 1960 on 9th day of March, 1959. After the building for housing the centre were constructed, its inauguration was performed onJanuary 22, 1962by the then Vice President of India, Dr. S. Radhakrishnan. The inauguration was scheduled by the president ofIndiabut on account of the absence of the President, the Vice President inaugurated the Centre with the following words : "On account of the regrettable absence of the a President I am here to open this India International Centre. It is international is character, in its conception and execution. The Project owes a great deal to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ailed in the rules and regulations. After this inauguration the Centre has been running for the objectives for which it was established. The Parliament enacted The Hotel Receipts Tax Act, 1980, which will be referred to as 'the Act' hereafter in this order. Section 2 defines a Hotel. It is an inclusive definition and 'Hotel' includes a building or part of a building where residential accommodation is by way of business provided for a monetary consideration. The ITO invested with the powers to impose tax on Hotel receipts seems to have read in clause (vii) of Article III of the Memorandum of Association of the Centre a distinshed attempt by the Centre to run a Hotel because, according to him the Centre was covered by the definition of Hotel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... randum of Association and Rules and Regulations. We find that the primary objects of the Centre are to promote understanding and amity between the different communities of the world by undertaking or promoting the study of their past and present cultures, by disseminating or exchanging knowledge, and by providing such other facilities as would lead to their universal appreciation. In the process, the Centre undertakes in furtherance of its objectives, and organises and facilitates study courses, conferences, seminars, lectures and research in matter relating to different cultural patterns of the world. It establishes and maintains libraries and information centres, etc. It is, in this process that the Centre is authorised by its Memorandum ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... except, well disaster. This International Centre will, of course not change the nature of the world, but it will held in the process, which is very essential today." The Govt. of India by notification u/s. 10(23C)(iv) of the Income-tax Act, has notified India International Centre for the assessment years 1962-63 to 1987-88. The notifications have been filed before us and they are on record. He also find that the Commissioner, New Delhi-II has registered the Centre u/s. 12A(a) of the Income-tax Act, 1961 and the donations to the centre are exempt are exempt u/s. 80G as per certificate issued by the CIT. On such facts, we do not find any justification for the action by the ITO. The CIT(A) rightly cancelled the assessment made by the ITO. His ..... X X X X Extracts X X X X X X X X Extracts X X X X
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