2014 (7) TMI 1339

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....the order passed by the ld. CIT(A) on 30th May, 2012 for assessment year 2009-10, on the following grounds: "1. On the facts and in the circumstances of the case and in law, the Ld. CIT(A) has erred in treating Inspector Report as baseless on account of absence of managing committee members statements and verification from service provider when bills / invoices from the facilities have been proc....

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....of Estoppel' applies here. 6. Ld. CIT(A) has erred in treating membership fees corpus income and not revenue receipt as held in the assessment order. 7. The appellant craves to add, to alter or amend any ground of appeal raised above at the time of hearing." 2. The assessee is a society registered under the Societies Registration Act. Its aims and objects, as per its Memorandum of Association....

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....running cafeteria and coffee shop with profit motive. He, therefore, did not allow the benefit of exemption u/s 11 of the Income-tax Act to the assessee and consequently assessed the total income of the assessee at Rs. 1,07,19,773/-. On appeal, the ld. CIT(A) has decided the issue in favour of the assessee, for the detailed reasons given by him in his appellate order. 3. Aggrieved by the order pa....

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....r words, the assessee had not generated any profit from its activities as a charitable institution. It is not in dispute that the aims and objects of the society are objects of general public utility inasmuch as they attempt to promote better understanding amongst various sections of the society. Establishing communal harmony and better understanding between various sections of the society are pur....