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Commissioner of Income Tax (Exemption) Versus Poorva Sanskritik Kendra

2015 (10) TMI 822 - DELHI HIGH COURT

Registration under Section 12AA denied - activity of letting out of the premises to a lessee which is carrying on purely commercial activities, is contrary to the objects of the Assessee society - ITAT allowed the claim - Held that:- While an appeal has probably been filed by the Revenue for AY 2008-09, such appeal does not seem to have been numbered or listed before the Court even once. She states that for the subsequent AY 2011-12, the AO has himself granted exemption under Sections 11 and 12 .....

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the impugned orders of the CIT (A) or the ITAT. For the same reason, the Court is also not inclined to remand the matter to the AO to de novo start the exercise afresh. - Decided in favour of assessee. - ITA No. 113/2015 - Dated:- 1-10-2015 - S Muralidhar And Vibhu Bakhru, JJ. For the Petitioner : Mr Raghvendra K Singh, Junior Standing Counsel & Mr Shikhar Garg, Adv For the Respondent : Ms Sangeeta Chandra, Adv ORDER 1. This appeal by the Revenue under Section 260A of the Income Tax Act, 196 .....

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ious units of the complex. (ii) To undertake, organize and facilitate study courses, conferences, seminars, lectures and research, in the premises of the centre. (iii) To establish and maintain libraries and information services to facilitate spread of information. (iv) To promote understanding and amity between the different communities and classes by disseminating or exchanging knowledge and, by providing such facilities as would lead to encouraging community life and brotherhood. 3. The Asses .....

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ke a club, pub, restaurant, bar, spa, gym, marriage functions etc. on paid basis. The Assessee was entitled to receive 14% of the total sales as share of income from the activities carried out by the lessee. 5. In the assessment order dated 9th December 2011 the AO concluded that the Society was "totally engaged in commercial activities" which were of non-charitable nature to which the proviso under Section 2(15) of the Act would apply. In the meanwhile, by an order 7th March 2011, the .....

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t the Assessee society was constituted by the Government of National Capital Territory of Delhi (GNCTD) and all the members of its governing body were nominated by the GNCTD. The Chairman of the Society is the Chief Secretary, GNCTD. The CIT (A) also noted that in the Assessee's own case for the AYs 2006-07, 2007-08, 2008-09, the ITAT had allowed the Assessee's appeal following the order of the ITAT restoring the Assessee's registration. Since the benefit under Section 11 and 12 of t .....

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come to the conclusion "these activities of the assessee society do not involve the carrying of any activity in the nature of trade, commerce or business or any activity of running any service in relation to any trade, commerce or business". 8. The submission of Mr. Raghvendra Singh, learned counsel for the Revenue, is that the activity of letting out of the premises to a lessee which is carrying on purely commercial activities, is contrary to the objects of the Assessee society. While .....

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