AI OCR 
TaxTMI 
TaxTMI 
TaxTMI 
2025 (2) TMI 1484
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....ce is involved in captioned appeal, they were heard together and disposed off by this common order for the sake of convenience and brevity. 3. The common grievance of the revenue read as under:- "1. Whether on the facts and circumstances of the case, and in law the Ld. CIT(A) erred in holding that the activities of the assesses was not in nature of trade, commerce or business based on the definition in the decision of Civil Appeal -9445 of 1996 in the case of Sai Publication Fund ? 2. Whether on the facts and circumstances of the case and in law and in light of the law the Ld. CIT( A) has erred that activities claimed to be for education can still be not charitable as per and can be hit by the provision of section 2(15)....
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....e revenue in ITA No. 2441/Mum/2023; AY 2015-16 vide order dated 30/01/2024. The relevant findings of the Coordinate Bench read as under:- "10. We have heard the rival submissions and perused the materials available on record. It is observed that the assessee trust is engaged in the activity of imparting education by means of printing of books and publication related to swadhyayees of discourses on Gita, Vedas and Upanishads and also printing of books and magazines based on Dadaji's Pravachans which the ld. A.O. claims to be in the nature of trade, commerce or business and the assessee claims it to be part of the charitable activity carried out by the assessee trust. The ld. A.O. has rejected the assessee's contention on the ground ....
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....sessee trust has stated that the assessee had never advertised for sale of books or subscription of magazines and that it was not even supplying the demanded quantity of books and that it was neither carrying out any job work where it can earn profit. The assessee has also reiterated that the profit earned out of the said activity is due to the reason that the activities are carried out voluntarily by swadhyayees themselves without any profit motive. It is also to be noted that neither Shri Pandurang Shastriji nor their family members from the Trust have charged any 'royalty' from the trust to print the pravachans. The assessee has placed reliance on various decisions supporting the claim of the assessee. 12. In the above factual m....
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.... or incidental or ancillary to the commencement or closure of such trade, commerce, manufacture, adventure or concern. If the main activity is not business, then any transaction incidental or ancillary would not normally amount to "business" unless an independent intention to carry on "business" in the incidental or ancillary activity is established. In such cases, the onus of proof of an independent intention to carry on "business" connected with or incidental or ancillary sales will rest on the Department. Thus, if the main activity of a person is not trade, commerce etc., ordinarily incidental or ancillary activity may not come within the meaning of "business". To put it differently, the inclusion of incidental or ancillary activity in t....
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....on trade, commerce etc., in the sense of occupation to be a "dealer" as its main object is to spread message of Saibaba of Shridi as already noticed above. Having regard to all aspects of the matter, the High Court was right in answering the question referred by the Tribunal in the affirmative and in favour of the respondent-assessee. We must however add here that whether a particular person is a "dealer" and whether he carries on "business", are the matters to be decided on facts and in the circumstances of each case. 18. For what is stated above, we answer the question set out in the beginning in the negative and in favour of the respondent- assessee and dismiss the appeal finding no merit in it but with no order as to costs. ....