2025 (1) TMI 369

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.... Hemani, Sr. Advocate And Shri Parimalsinh. B. Parmar, AR For the Respondent : Smt. Mamta Singh, Sr DR ORDER PER BENCH : These three appeals have been filed by the Assessee against the separate orders passed by the learned Commissioner of Income-tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi (hereinafter referred to as "CIT(A)" for short) dated 26/27.09.2023 passed under ....

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....f the claim of exemption u/s 11 by invoking the provisions of section 13(8) r.w.s. 2(15) of the Act and has further erred in holding the appellant to be an AOP whose income is to be assessed as business income. 3. The Ld. Commissioner of Income Tax (Appeals), NFAC, Delhi has erred in law and in facts in confirming the action of the Id. A.O. in adding to the income of an amount of Rs. 24,8....

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....llant is not in the nature of charitable purpose in view of the definition of section 2(15) and treating the activities of the club as of commercial nature. 2. The Ld. Commissioner of Income Tax (Appeals), NFAC, Delhi has erred in law and in facts in confirming the action of the ld. A.O. in invoking the provisions of Sec. 13(8) of the Act for denying the claim of exemption u/s. 11 and 12 ....

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....he services provided to the members as well as non-members. This matter has been examined by the Tribunal in earlier year and has been referred to the Revenue Authorities to examine the bifurcation of the fees collected from members and non-members. The entire conspectus of Section 2(15) of the Act has been examined by the Hon'ble Supreme Court in the case of ACIT Vs. Ahmedabad Urban Development A....