2009 (11) TMI 692

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..... justified in holding that activity of fighting legal case is a charitable activity when none of the clauses of the memorandum of association indicates any such activity?" Briefly stated the facts relating to the issue involved in these grounds of appeal are that the assessee-society was registered with the Registrar of Societies, Government of Delhi, Delhi, under the Societies Registration Act, 1860, on July 10, 1996, vide certificate No. S29784 of 1996. The society is also registered under section 12AA(1)(b)(i) of the Income-tax Act, 1961, by the Directorate of Income-tax (Exemption), New Delhi, vide registration No. DIT(E)/97-98/C-464/96/232 dated October 22, 1997. The society was constituted in 1996 and its main objective was to protec .....

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..... before the Commissioner of Income-tax (Appeals), the Commissioner of Income-tax (Appeals) was of the opinion that in paragraph 8 of the order the Assessing Officer was not able to bring on record as to why the specific contentions of the assessee placed on record of specific case wise legal expenses could not be accepted or pinpointed any expenditure on any legal cases or reasons thereof the expenditure was benefiting only the members. He further observed that even the Assessing Officer in the remand report has admitted that in his opinion though the disallowance of entire expenses were made, there are certain cases eligible for benefit of public at large in spite of that no reason being stated as to why the other cases brought on record we .....

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..... (Appeals) as well as the case wise payments of legal fee paid and briefs about the cases in court annexed as annexure A at pages 88 to 92 of the paper book submitted that in view of these details given by the assessee before the Commissioner of Income-tax (Appeals), he was fully justified in deleting the impugned addition. We have considered the submissions of both the parties, perused records, and carefully gone through the orders of tax authorities below. We are of the opinion that since the finding of fact recorded in the order of the Commissioner of Income-tax (Appeals) could not be controverted by the learned Departmental representative for the Revenue before us, hence in his well reasoned and well discussed order the Commissioner of .....

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