1987 (12) TMI 78

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... order of the 1d. CIT(A) at the instance of the revenue for the following reasons. 2. The assessee, Indian International Centre was registered under the Societies Registration Act, XXI of 1960 on 9th day of March, 1959. After the building for housing the centre were constructed, its inauguration was performed onJanuary 22, 1962by the then Vice President of India, Dr. S. Radhakrishnan. The inauguration was scheduled by the president ofIndiabut on account of the absence of the President, the Vice President inaugurated the Centre with the following words : "On account of the regrettable absence of the a President I am here to open this India International Centre. It is international is character, in its conception and execution. The Proj....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....on terms and conditions detailed in the rules and regulations. After this inauguration the Centre has been running for the objectives for which it was established. The Parliament enacted The Hotel Receipts Tax Act, 1980, which will be referred to as 'the Act' hereafter in this order. Section 2 defines a Hotel. It is an inclusive definition and 'Hotel' includes a building or part of a building where residential accommodation is by way of business provided for a monetary consideration. The ITO invested with the powers to impose tax on Hotel receipts seems to have read in clause (vii) of Article III of the Memorandum of Association of the Centre a distinshed attempt by the Centre to run a Hotel because, according to him the Centre was covered ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....carefully gone through the Memorandum of Association and Rules and Regulations. We find that the primary objects of the Centre are to promote understanding and amity between the different communities of the world by undertaking or promoting the study of their past and present cultures, by disseminating or exchanging knowledge, and by providing such other facilities as would lead to their universal appreciation. In the process, the Centre undertakes in furtherance of its objectives, and organises and facilitates study courses, conferences, seminars, lectures and research in matter relating to different cultural patterns of the world. It establishes and maintains libraries and information centres, etc. It is, in this process that the Centre i....