2015 (10) TMI 822

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....iety registered under the Societies Registration Act, 1860. Its main aims and objects are as under: (i) To develop and maintain a social-cultural centre at Laxmi Nagar, New Delhi and follow up of procedures such as inviting expressions of interest, for outsourcing various units of the complex. (ii) To undertake, organize and facilitate study courses, conferences, seminars, lectures and research, in the premises of the centre. (iii) To establish and maintain libraries and information services to facilitate spread of information. (iv) To promote understanding and amity between the different communities and classes by disseminating or exchanging knowledge and, by providing such facilities as would lead to en....

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....essee's registration. The CIT (A) also noted that the Assessee society was constituted by the Government of National Capital Territory of Delhi (GNCTD) and all the members of its governing body were nominated by the GNCTD. The Chairman of the Society is the Chief Secretary, GNCTD. The CIT (A) also noted that in the Assessee's own case for the AYs 2006-07, 2007-08, 2008-09, the ITAT had allowed the Assessee's appeal following the order of the ITAT restoring the Assessee's registration. Since the benefit under Section 11 and 12 of the Act was granted to the Assessee in those years, the CIT (A) allowed the appeal of the Assessee. 7. The Revenue's further appeal against the order of the CIT (A) has been dismissed by the I....