2019 (4) TMI 1904

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Sr. Standing Counsel with Mr. Puneet Rai, Jr. Standing Counsel For the Respondent : None ORDER 1. The Revenue appeals the decision of the ITAT, whereby it granted relief to the respondent/assessee and declared that it is entitled to the benefit of Section 2(15) and 11 of the Income Tax Act, 1961. 2. For another year, i.e. Assessment Year 2009-10, this Court on identical grounds had rej....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... general public utility services. What attracted the adverse attention of the AO was the aggregate of the subscription fee and the fee charged by the assessee towards various services provided for, by it. The AO felt that these were in the nature of commercial activity and fell outside the charitable objects, for which it was established. 3. The CIT(A) after considering the objects, was o....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....objects are charitable; it provides basic services by way of domain name registration, for which, it charges subscription fee on annual basis and also collects connectivity charges. In addition, we notice that the assessee is the only nationally designated entity entitled to allocate domain names to its applicants who seek it in India. Apparently, it is also an affiliate national body of the ICAMM....