TaxTMI 
TaxTMI 
2020 (10) TMI 1394
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....ether and are being disposed off by this common order for the sake of convenience and brevity. 3. The common grievance read as under :- (In ITA No. 6778/Del/2017) 1. On the facts and circumstances of the case and in law, Ld. CIT (A) has erred in law in holding that the activities of the assessee are charitable in nature and that assessee is eligible for exemption u/s. 11 of the Act by ignoring the fact that activities of the assessee is to organize meetings, seminars, workshops, conferences, brainstorming exhibitions in India and abroad and keep up with the latest developments in the field of oil, lubricants and fuel gas world over and charging fees from delegates. The assessee's activities falls under last limb of secti....
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....es of the case and in law, the Ld. CIT (A) has erred in ignoring the fact that the activities of the assessee is to organize meetings, seminars, workshops, conferences, brainstorming exhibitions in India and abroad and keep up with the latest developments in the field of oil, lubricants and fuel gas world over and charging fees from delegates in a commercial manner with a view to earn profit and charging fee from them which is liable to be taxed under the head " Profit & Gains of Business and Profession" and as such, its activities are not in charitable nature. 3. The appellant craves leave to add, to alter or amend any ground of appeal raised above at the time of hearing. 4. At the very outset it has been brought to our notice ....
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....volved in carrying on any activity in the nature of trade commerce or business, as this society is wholly engaged in the academic filed and providing education being a non-profit, non-commercial organization as of providing a platform in the field of petroleum technology and related areas viz. Exploration, drilling, production, refining, petro-chemical, research and development and health, safety and environment. The said society organizes international and national seminars/ conferences on the said topic pertaining to Hydro Carbon Industry for the Oil Industry and academia on no profit no losses basis and is covered under the provision of law contained u/s. 2(15) of the Income Tax Act, 1961, because of providing education in the field of O....
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....assessee & as mentioned by the AO in his order, is already in the IT AT. Therefore, respectfully following the order of my predecessor, I find that the activities of the assessee are in the nature of education and therefore Proviso to Sec. 2(15) shall not apply to it. The exemption u/s. 11 is therefore allowable..." 4.1.3 The Hon'ble IT AT Delhi Bench "F" in ITA No. 6259/Del/2012 in appellant's own for assessment year 2009-10 vide order dated 11/ 04/2017 have held as under: "7. We have carefully perused the memorandum of Association and bylaws of the society, which are placed before us, and page No. 30 of the paper book. According to that, the assessee is required to provide a forum for national and inter....
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....used for charitable purposes. The Ld. departmental representative could not controvert the decisions relied upon by the Ld. AR. The revenue also could not place before us any evidence to show that the objects of the assessee are not 'education In view of this we do not find any infirmity in the order of the Ld. CIT (A) in holding that assessee is entitled for deduction or exemption under section 11 and 12 of the income tax act as assessee is carrying on the activity of education only and income generated there from is also used for the charitable objects of education only" 4.1.4 The facts and circumstances of the case are same as for the earlier years, i.e., assessment years 2009-10, 2010-11, 2011-12 and 2012 - 13. Further, as ....