TMI Blog2022 (4) TMI 397X X X X Extracts X X X X X X X X Extracts X X X X ..... its donor in various forms like management fee, etc. for execution of projects? - HELD THAT:- Admittedly, the present case is covered by the decision passed by learned predecessor Division Bench of this Court in assessee s own case for the Assessment Year 2010-11 in CIT (Exemption), Delhi vs. M/s India HIV/AIDS Alliance [ 2019 (1) TMI 1268 - ITAT DELHI] as held Assessee is a company registered u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ha, Advocate. Respondent Through : Mr. Uddyam Mukherjee and Mr. Swapnil Pattanayak, Advs. J U D G M E N T MANMOHAN, J (Oral): 1. Present appeals have been filed challenging the orders dated 22 nd March, 2021 passed by Income Tax Appellate Tribunal (hereinafter referred to as the ITAT ) in ITA No.7449/Del./2017 ITA No.7450/Del./2017 for the Assessment Years 2013-14 2014 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for the Assessment Year 2010-11 in CIT (Exemption), Delhi vs. M/s India HIV/AIDS Alliance in ITA 651/2019. The relevant portion of the said judgment is reproduced herein below: 2. The short point that is sought to be urged by the Revenue is whether the Income Tax Appellate Tribunal (ITAT) was right in holding that the activity of the Assessee did not cease to be a charitable activity f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ctivity a business activity. 4. The Court is unable to find any legal infirmity in the impugned order of the ITAT. No substantial question of law arises. 5. The appeal is accordingly dismissed. 5. Consequently, no substantial question of law arises for consideration as the questions sought to be raised in the present appeals are squarely covered by the decision of this Court. Accord ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
