2018 (2) TMI 1375

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....is an appeal filed by the department under Section 260-A of the Income Tax Act, 1961 against the order of the Tribunal dated 18.02.2011. The questions of law sought to be answered are hereunder:- "(1). Whether on the facts and in the circumstances of the case, the Tribunal is justified in law in directing that exemption u/s 80-G (5) (vi) of the IT Act, 1961 may be granted to the assessee on the ....

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....at the assessee was a Society, which was registered as a charitable organization. The registration was granted under Section 12-A of the Income Tax Act by the CIT but the same CIT dismissed the application filed by the assessee under Section 80-G (5) (vi) of the Income Tax Act seeking to hold that the activities being carried out by the Society did not fall within the meaning of charitable activit....

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....ose, if it involves the carrying on of any activity in the nature of trade, commerce or business, or any activity of rendering any service in relation to any trade, commerce or business, for a cess or fee or any other consideration, irrespective of the nature of use or applications, or retention, of the income from such activity:" (emphasis supplied) Later, by Finance Act, 2010 second proviso t....

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....oviso to clause 15 of section 2 become applicable in the case of such person in the said previous year." The record/paper book reflects that the amounts, which were expended by the assessee towards all these activities were less than Rs. 10,00,000/- and, therefore, the activities would clearly be included to be covered under the provisions of Section 2 (15) of the Act and in view of that the bene....