TaxTMI 
TaxTMI 
2025 (1) TMI 369
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....malsinh. 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 Section 250 of the Income-tax Act, 1961 [he....
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....ion 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. 24,82,968/-, being the surplus as per Income and Expenditure Account denying ....
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....ing 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 of the Act and thereby treating the surplus of income as per Income & Expenditure Account of Rs. 47,08,607/-....
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....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 Authority, (2022) 449 ITR 1 (SC), wherein a detailed order has been made with regard to computation of amounts which c....