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TMI Blog2021 (12) TMI 872X X X X Extracts X X X X X X X X Extracts X X X X ..... ct dated 30/06/2016. 2. The issue involved being common. Both the appeals have been heard together and are being disposed of by this common order. The grounds of appeal raised by the Revenue in ITA No. 6407/Del/2018 is reproduced hereunder for ready reference:- (i) "On the facts and in the circumstances of the case and in law, Ld. CIT(A) has erred in ignoring that activities of the assessee of running Hostel/Canteen and providing Auditorium & Conference Hall on hire in lieu of fee to everyone and was not restricted to members only, was purely commercial in nature and first proviso to section 2(15) of the Act was rightly invoked in the case of the assessee and consequently benefits of exemption of section 11 & 12 rightly denied. (ii) On ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... equently made an addition of Rs. 1,84,38,140/- treating such income to be arising as normal AOP. 4. Aggrieved by the action of the AO the assessee preferred appeal before the CIT(A). 5. The CIT(A) in the first appeal stage found merit in the plea raised by the assessee for eligibility of deduction u/s. 11 of the Act and consequently reversed the action of the AO and restored the position claimed by the assessee. The relevant operative para of the order of the CIT(A) is reproduced hereunder for ready reference:- "5. Determination. 5.1 Ground of appeal no. 1 is general in nature and does not require separate adjudication. 5.2 Grounds of appeal nos. 2 to 6 challenge the denial of exemption u/s. 11 by invoking the proviso to section 2(1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... High Court in appellant's own case for assessment year 2011-12. 5.2.3 I have considered the assessment order and the submissions of the appellant. I have also perused the orders of my Ld. Predecessors for assessment years 2010-11, 2011-12 and 2012-13. I have also referred to the order of the Hon'ble ITAT in appellant's own case for assessment years 2009-10, 2010-11, 2011-12 and 2012-13 as also the order of the Hon'ble Delhi High Court in the case of the assessee for assessment year 2011-12. 5.2.4 While deciding the appeal for assessment year 2009-10, the Hon'ble ITAT have held as under: "6.4 We have also taken into consideration, the objections posed by the AO to the advertisement which was placed by the assessee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tructed not to stop them from taking snacks and lunch if they so want, keeping in mind the fact that the location of the trust was not close to the commercial areas where the guardians of these girls visiting them could have gone. The mere affording of such a courtesy does not lead to the conclusion that the trust was operating on commercial lines. In the courtesy so afforded if the lady Inspector accompanied by two tax advisors were allowed to have lunch/snacks without requiring them to show any identification in no way detracts from the merits of the case. On a consideration of the facts. Evidences, material and arguments advanced by the parties before the Bench, we do not find any infirmity arrived at by the CIT(A) in the impugned order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... engaged in providing commercial activity, the proviso to Section 2(15) was attracted. The ITAT ruled-on the basis of this Court's judgments in India Trade Promotion Organization vs. DGIT 2015 (374) ITR 333 and Institution of Chartered Accounts vs. DGIT(E) 2013 (358) ITR 91 (Del) that the mere circumstance of collection of such amounts did not result in the assessee losing their essential character of being established for charitable purposes. We are of the opinion that the ITAT's decision is sound in law and facts. No substantial question of law arises. The appeals are accordingly dismissed." 5.2.6 In view of the discussion above and respectfully following the decision of the Hon'ble Delhi High Court and the decision of the Ho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that is to establish, maintain and conduct one or more National or International Youth Centers in India for the benefit of foreign students and youth delegations as well as individuals visiting India which activity has been recognized as charitable activity and the registration has been granted to the assessee by the Income Tax Department. 10. The issue having been decided in favour of the assessee in identical facts situation in the earlier years, we do not see any reason to depart there from. We thus, see no merit in the appeal of the Revenue. 11. In the result, the appeal of the Revenue is dismissed. 12. The appeal in ITA No. 6408/Del/2018 concerning AY 2014-15 also involves similar controversy in parity with the reasoning adopted in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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