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The Commissioner of Income Tax-Exemption Versus The Fertilizers Association of India

2017 (11) TMI 805 - DELHI HIGH COURT

Exemption 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 pub .....

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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 - ITA 964/2017, ITA 966/2017, - Dated:- 13-11-2017 - MR. S. RAVINDRA BHAT & MR. SANJEEV SACHDEVA JJ. Present: Mr. Ruchir Bhatia with Mr. Puneet Rai & Mr. Gaurav Khetarpal, Advs. for appellant. Mr. Mayank .....

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turers, distributors, importers, equipment manufacturers, research institutes and suppliers of inputs, registered under Section 25 of the Companies Act, 1956. In scrutiny assessment for A.Y. 2010-11, the AO was of the opinion that the exemption under Section 2(15) of the Act by virtue of the amendment of 2009 i.e. that the assessee was engaged in the advancement of general public utility, disentitled it to claim exemption in tax from payment of tax. One of the main grounds which influenced the A .....

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58 ITR 70 (SC), Addl. Commissioner of Income Tax v. Surat Art Silk Cloth Manufacturers Association (1980) 121 ITR 1 (SC) and more importantly the recent decision of this Court in India Trade Promotion Organization v. Director General of Income Tax (Exemptions) & Others 371 ITR 333. 4. The Tribunal held as follows:- 7.7 We also agree with the submissions made by the Ld. Counsel of the assessee that mere charging of fee from members or non-members for rendering services like training, conducti .....

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