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TMI Blog2018 (9) TMI 791X X X X Extracts X X X X X X X X Extracts X X X X ..... y for commercial activities. 2. On the facts and in the circumstances of the case and in law, the Ld. CIT (A) has erred in ignoring the facts that the assessee's activity falls under the category of 'Advancement of any other object of 'General Public Utility' and commercial in nature. Hence, the first proviso to Section 2(15) is clearly applicable to it. " 3. The assessee is established by the Government of Delhi and is registered under the Societies Registration Act, 1860 dated 01/11/2004 and is also registered u/s 12AA(1) of the I. T Act, 1961 dated 27/04/2007 as a charitable society. The main object of the assessee is to promote Indian art and culture etc. and to run a cultural centre in Laxmi Nagar, Delhi. The assessee is having a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... essing Officer rightly denied the exemption u/s 11(1) of the Income Tax Act, 1961. 6. The Ld. AR submitted that the CIT(A) rightly allowed the exemption u/s 11(1) by following the earlier year decision in the assessee's own case for Assessment Year 2009-10 (ITA No. 3506/Del/2013 order dated 4/8/2014). The Ld. AR submitted that the Hon'ble Delhi High Court in case of India Trade Promotion Organization Vs. DGIT (E) 53 Taxman. com 404 (Delhi) upheld the Constitutional validity of the proviso to Section 2(15) and further held that merely receipt of fee or charge cannot be said that the assessee is involved in any trade, commerce or business. 7. We have heard both the parties and perused all the relevant material available on record. The facts ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... see by applying the proviso to section 2(15) of the Act. The first appellate order being comprehensive and reasoned one thus does not need any interference. The same is upheld and the grounds are accordingly rejected. "
Since, the CIT(A) while granting relief to assessee has followed the decision of the Tribunal as well as the decision of the Hon'ble Jurisdictional High Court in case of India Trade Promotion Organization (supra), therefore, in absence of any contrary material brought to our notice, we find no infirmity in order of the CIT(A). Hence, appeal of the Revenue is dismissed.
8. In result, the appeal of the Revenue is dismissed.
Order pronounced in the Open Court on 12th September, 2018. X X X X Extracts X X X X X X X X Extracts X X X X
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