TMI Blog2019 (4) TMI 1904X X X X Extracts X X X X X X X X Extracts X X X X ..... s have concluded that the assessee‟s objects are charitable; it provides basic services by way of domain name registration, for which, it charges subscription fee on annual basis and also collects connectivity charges. In addition, we notice that the assessee is the only nationally designated entity entitled to allocate domain names to its applicants who seek it in India. Apparently, it i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion of law arises - ITA 133/2019 & CM APPL. 6025-6026/2019 - - - Dated:- 30-4-2019 - HON BLE MR. JUSTICE S. RAVINDRA BHAT AND HON BLE MR. JUSTICE PRATEEK JALAN For the Appellant : Mr. Ruchir Bhatia, Sr. Standing Counsel with Mr. Puneet Rai, Jr. Standing Counsel For the Respondent : None ORDER 1. The Revenue appeals the decision of the ITAT, whereby it granted relief to the r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l within the description of charitable activity. 2. The assessee is a Section 25 Companies Act entity and was granted registration under Section 12A of the Act for A.Y. 2004-05 onwards. It is engaged in general public utility services. What attracted the adverse attention of the AO was the aggregate of the subscription fee and the fee charged by the assessee towards various services provided fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nds that the reasoning of the CIT(A) and the ITAT are sound and do not call for interference. 5. We notice that both the appellate authorities have concluded that the assessee‟s objects are charitable; it provides basic services by way of domain name registration, for which, it charges subscription fee on annual basis and also collects connectivity charges. In addition, we notice that the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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