9911796707
TMI Blog2019 (5) TMI 1642X X X X Extracts X X X X X X X X Extracts X X X X ..... einafter referred to as the 'Revenue') by filing the present appeal sought to set aside the impugned order dated 13.07.2016 passed by the Commissioner of Income-tax (Appeals)-40, New Delhi qua the assessment year 2013-14 on the grounds inter alia that :- "On the facts and circumstances of the case and in law, Ld. CIT (A) has erred in law in holding that the activities of the assessee are charitable in nature and that assessee is eligible for ht exemption u/s 11 of the I.T. Act by ignoring the fact activities of the assessee is to facilitate accreditation and continuing supervision through inspection and charging inspection and accreditation fees from various organizations. The assessee's activities falls under last limb of section 2(15) o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he matter by way of an appeal before the ld. CIT (A) who has deleted the additions by allowing the appeal. Feeling aggrieved, the Revenue has come up before the Tribunal by way of filing the present appeal. 6. We have heard the ld. Authorized Representatives of the parties to the appeal, gone through the documents relied upon and orders passed by the revenue authorities below in the light of the facts and circumstances of the case. 7. To proceed further, we would extract the provisions contained under section 2(15) of the Act for ready perusal as under:- "2(15) "charitable purpose" includes relief of the poor, education, yoga, medical relief, preservation of environment (including watersheds, forests and wildlife) and preservation of m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ofessional education for research, and adopt teaching practices that groom their students for the innovation and development of leadership qualities; to encourage innovations, self evaluation and accountability in higher education; to promote necessary changes, innovations and reforms all aspects of the working of the colleges/ institutions of technical and professional education for the above purpose; and to help institutions realize their academic objectives; it leads to the conclusion that the assessee society is into charitable activities, the objectives being incidental to the education. 9. Now, the question arises for determination in this case is :- "as to whether receipts of the assessee from fees/ subscription are hit by Proviso ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... efit of section 11 of the Act which is not sustainable in the eyes of law. Rather assessee is carrying out its activities of accreditation as per All India Council for Technical Education (AICTE) Act, 1987 and there is no element of profit and as such First Proviso to section 2(15) of the Act is not applicable. 13. In view of what has been discussed above, we are of the considered view that ld. CIT (A) has rightly allowed the exemption under section 11 of the Act to the assessee by allowing the appeal. So, finding no illegality or perversity in the impugned order passed by the ld. CIT(A), the appeal filed by the Revenue is hereby dismissed. 14. Cross objection filed by the assessee is merely to support the order of the ld. CIT (A) and in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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