2021 (10) TMI 179

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....hishek Maratha, Advocate. Respondent Through : Mr. Mayank Nagi, Advocate. MANMOHAN, J. (Oral) 1. Present appeal has been filed challenging the order dated 25^th February, 2020 passed by Income Tax Appellate Tribunal [ITAT] in ITA No. 643/Del/ 2017 whereby the appeal filed by the appellant was dismissed. 2. In the present appeal, the Commissioner, Income Tax (Exemption), Delhi, has prop....

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....the respondent-assessee do not fall under the categories of education, medical relief, relief to poor, preservation of environment. He states that the ITAT overlooked that the assessee-society has receipts under the head 'revenue from test laboratory' and 'consultancy receipts' which are of commercial nature and their aggregate value exceeds Rs. 10 Lakhs. He further states that the ITAT ha....

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....es which are essentially for charitable purpose but are conducting some activities for a consideration or a fee and the object of introducing first proviso is to exclude organizations which are carrying on regular business with profit motive. In any event the assessee-association is charitable in nature and the appellant itself has granted the assessee registration under Section 12A and also recog....

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....T that the assessee-association does not carry on any business, trade or commerce with the intent of earning profit. 6. In fact, the Supreme Court in the case of Ram Kumar Aggarwal & Anr. vs. Thawar Das (through LRs), (1999) 7 SCC 303 has reiterated that under Section 100 of the Code of Civil Procedure the jurisdiction of the High Court to interfere with the orders passed by the Courts below is....