2019 (5) TMI 1773

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....n the facts and in the circumstances of the case and in law, the Ld. CIT(A) has erred in allowing the appeal of the assessee ignoring the fact that the assessee has rendered services by way of conducting coaching/learning classes to the individuals in the field of sports and other related activities and charging fees thereupon which is purely in the nature of business/commerce/trade." 2. The facts in brief are that the assessee is a trust which was formed the main object of promoting education in sports and other allied activities. Looking to its charitable activities, the trust was granted registration u/s 12AA ((1) on 29.11.2006. The assessee has filed its return of income declaring NIL income claiming exemption u/s 11 accompanied with....

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....essee strongly relied upon the following judgements of the Hon'ble Delhi High Court in the case of ICAI vs. DGIT (E), 347 ITR 99 (Delhi); and India Trade Promotion Organisation vs. DGIT, 371 ITR 333, (Delhi High Court); and submitted that in view of the principles laid down by the Hon'ble Jurisdictional High Court, any receipt on account of charging of fees does not tantamount that the assessee is involved in promotion of sport, education and other allied activities and therefore such activities is leviable for exemption u/s 11(1). The fact that assessee charges fees from students for the education and sports activity, it that does not mean it is involved in any trade, commerce or business activity. Ld. CIT (A) held that principles laid dow....