2016 (4) TMI 1282

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.... Appellant by Sh. Gaurav Jain, Adv Respondent by Sh.P. Dam Kanunjna, Sr. DR ORDER PER SUCHITRA KAMBLE, JM 08.04.2016 These cross appeals have been filed against the order dated 30/09/2011 passed by CIT(A) XXI, New Delhi. 2. The grounds of appeal are as under:- ITA No. 5406/Del/2011 "1. "On the facts and in the circumstances of the case, the CIT(A) has erred in disallo....

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....ocieties objectives." 3. "The order of the CIT(A) is not acceptable in view of the fact that the assessee's activities would be taxable u/s 28(iii) of the Act and the assessee is not eligible for exemption u/s 11 & 12 of the Act." 3. The grounds of appeal are as under:-  "1. "That the Commissioner of Income Tax (Appeals) [CIT(A) ] erred on facts and in law in upholding th....

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....e said judgment is as under (plasitum 34 at page No. 386):- ".........Whereas the annual subscription fee is a recurring receipt, receivable by the assessee trust by mere efflux of time irrespective of whether any services are rendered or not to the members, what is contemplated in Section 28(iii) is the receipt of fees from particular members to whom specific services have been rendered ....

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....31 of the said judgment. "...We, therefore, hold that the amount of Rs. 38,29,535/- spent by the assessee trust in Hanover, Germany cannot be considered as application of the income of the trust in India for charitable purposes. The substantial question of law is thus answered in favour of the assessee in so far as the payment of taxes under the VDIS is concerned and in favour of the Reve....