2023 (1) TMI 1174

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.... grounds of appeal:- "1. On the basis of facts and circumstances of the case and in law, the Ld. Commissioner of Income Tax (Appeals) has erred in holding the activities of assessee organization charitable in nature and eligible for exemption u/s 11 of the I. T. Act ignoring the fact that the assessee is rendering specific service to its members as well as non-members and charging fees from them which is liable to be taxed under head 'Profit and gains of Business & Profession' and as such its activities are not charitable in nature as envisaged u/s 2(15) of the Act." 3. Brief facts of the case are that, the assessee filed return declaring 'NIL' income which was selected for scrutiny, notice u/s 143(2) and also Section 142(1) of ....

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....l for the assessee submitted that for the Assessment Year 2006-07, 2007-08, exemption were denied on the similar ground that the assessee was involved in trade, commerce or business since the assessee was receiving fees and other income from known members also, aggrieved by the same, the assessee filed an appeal before the CIT(A) which allowed the appeal of the assessee and the same has been confirmed by the Tribunal, but had directed the assessee to maintain separate books of accounts u/s 11 (4A) which has been challenged before the Hon'ble Delhi High Court and ultimately the Hon'ble Delhi High Court treated the assessee as charitable institution u/s 11(1) of the Act vide order dated 19/10/2011 in ITA No. 368 & 369/2012. The Ld. Counsel fo....

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.... Act. Further even for Assessment Year 2008-09, the exemption was denied, the Ld.CIT(A) allowed the appeal of the assessee by placing reliance on the order of the Delhi High Court for the Assessment Year 2006-07 and 2007-08 and further for the Assessment Year 2009-10 the exemption was denied and the appeal of the assessee was allowed before the CIT(A) and the Revenue's appeal for the Assessment Year 2008-09 and 2009-10 were dismissed by this Tribunal vide order dated 11/05/2015 in ITA No. 248 & 1572/Del/2013. Further for the Assessment Year 2010-11 to 2012-13, the exemption was denied on the ground that the assessee was involved in trade, commerce or business and the assessee is hit by mischief of proviso of Section 2(15) which has been set....