2021 (12) TMI 705

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..... the Revenue is that the ld. CIT(A) erred in ignoring the fact that the activities of the assessee are commercial in nature and squarely fall under the 'General Public Utility' and hits the proviso to Section 2(15) of the Income-tax Act, 1961 [hereinafter referred to as 'The Act']. 3. Briefly stated, the facts of the case are that the assessee society is registered u/s 12A of the Act and is also notified u/s 80G of the Act. The assessee is engaged in imparting educating and training paramedics in the field of first aid, home nursing, hygiene safety and first-aid, fire safety, health and stress management, heart mark and care with CPR system, health management with diabetes care and Aids and Disaster management etc. 4. For impartin .....

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..... rist attacks, war or at other emergencies also. 7. During the course of scrutiny assessment proceedings, the Assessing Officer was of the firm belief that the amended provisions of section 2(15) of the Act applicable from Assessment Year 2009-10 squarely apply on the activities of the assessee society and formed a belief that the receipts arising out of activities are in the nature of rendering any service in relation to any trade, commerce or business for a cess or fee and receipts are more than Rs. 10 lakhs, the activities carried on by the assessee falls under 'Advancement of any other object of public utility' and accordingly, applying proviso to section 2(15) of the Act, income of the assessee was assessed as normal AOP and denied exe .....

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..... the Act and in particular, last limb of the section which covers the 'Advancement of any other object of 'General Public Utility'. Section 2(15) of the Act specifically covers the following activities as charitable activities: - Relief to the poor; - Education; - Medical Relief; and - Preservation of environment, monument or places/objects of artistic/ history interest. 14. Objects of 'General Public Utility' do not fall under any of these specific categories explicitly included in the definition of 'Advancement of any other object of General Public Utility' u/s 2(15) of the Act. There is no denial that the assessee society is imparting education and therefore, in our considered opinion, proviso to section 2(15) of the Act is not a .....

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