TaxTMI 
TaxTMI 
2015 (11) TMI 571
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....e assessee filed under section 80G(5)(vi) of the Income-tax Act, 1961. 2. Having heard and considered the arguments advanced by the parties, we find that the application filed under section 80G of the Act has been rejected by the learned Director of Income-tax (Exemptions) mainly on the basis that the benefit of the activities of the assessee goes to the members of the assessee's council only and general public at large is not the beneficiary in any manner. The learned Director of Income-tax (Exemptions) keeping in view the volume of income/receipt shown/earned from events and programmes, has held that the activities cannot be called as charitable in nature and thus, the applicant did not qualify the benefit under section 80G as it i....
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....of the assessee have been mentioned. He submitted that the assessee is an autonomous organisation under the Department of Information and Technology, Ministry of Communications and Information Technology, Government of India. It has emerged as a premier organisation of the country to promote India's Information Technology and Electronics Export. He submitted that the assessee was registered as a society under the Societies Registration Act, 1860 with effect from October 10, 1986 and is an autonomous body sponsored by the Ministry of Commerce. It is a non-profit organisation as per the "export-import (Exim)" policy of Government of India supported by the financial assistance from the Central Government. The assessee's council was set....
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....e : (i) Sonepat Hindu Educational and Charitable Society v. CIT [2005] 278 ITR 262 (P&H) ; (ii) N. N. Desai Charitable Trust v. CIT [2000] 246 ITR 452 (Guj) ; (iii) Bengal Hosiery Manufacturers' Association v. DIT (Exemption) [2012] 18 ITR (Trib) 205 (Kol) ; (iv) Mehta Jivraj Makandas and Parekh Govindaji Kalyanji Modh Vanik Vidyarthi Public Trust v. DIT (Exemptions) ; (v) Nellai Tuticorin Nadar v. DIT (Exemption) [2011] 47 SOT 244 (Chennai) ; (vi) Shri Chandrabhan Athare Patil Gram Navodaya Trust v. CIT [2012] 53 SOT 132 (Pune) ; (vii) NSHM Academy v. CIT [2012] 18 ITR (Trib) 244 (Kol) ; and (viii) Shiksha Sankalp Society v. CIT [2012] 53 SOT 26 (Agra) (URO). 5. Against the application of proviso to sec....
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....iv) D. R. Ranka Charitable Trust v. DIT (Exemptions) [2010] 3 ITR (Trib) 151 (Bang). 7. The learned authorised representative rejoined with the submission that the objects for the purpose of granting registration under section 12A and benefit under section 80G are the same for consideration. He submitted that the learned Director of Income-tax (Exemptions) has doubted the same objects and activities on which in other years the claimed benefit under section 80G was allowed. The learned authorised representative submitted that the decision of the Calcutta Bench of the Tribunal in the case of Bengal Hosiery Manufacturers' Association v. DIT (Exemption) [2012] 18 ITR (Trib) 205 (Kol) is for the assessment year 2010-11 dated February 28, ....
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.... there were no new facts during the year under consideration in comparison to the facts of the other years when the assessee was granted benefit of section 80G of the Act. The decision of the Calcutta Bench of the Tribunal in the case of Bengal Hosiery Manufacturers' Association v. DIT (Exemption) [2012] 18 ITR (Trib) 205 (Kol) dated February 28, 2011 for the assessment year 2010-11 when the proviso to section 2(15) was in operation. In that case also the learned Director of Income-tax (Exemptions) had rejected the application made by the assessee for renewal of approval under section 80G(5)(vi) of the Act on the basis that the activities of the assessee are beneficiary to the manufacturers only and the same will not be covered under se....
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....newal of exemption certificate under section 80G(5)(vi) for the assessment year 2010-11 onwards. The hon'ble Delhi High Court in the case of Sonepat Hindu Educational and Charitable Society v. CIT [2005] 278 ITR 262 (P&H) has been pleased to hold that registration of an institution under section 12A(a) by itself is sufficient proof of fact that the trust or institution concerned is created or established for charitable/religious purpose. The hon'ble Delhi High Court in the case of PHD Chamber of Commerce and Industry v. DIT (Exemptions) [2013] 357 ITR 296 (Delhi) dated October 19, 2012 has held that there can be no doubt that the activities of the nature prescribed in the case of the assessee which is a trade association, i.e., Cham....