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TMI Blog2013 (12) TMI 1409X X X X Extracts X X X X X X X X Extracts X X X X ..... ture of charitable activities and same does not result in any earning to the trust - To earn income for the purpose of carrying on the charitable activities, the trust had partly let out the premises so as to earn regular income - Decided against Revenue. X X X X Extracts X X X X X X X X Extracts X X X X ..... ing the objects of the trust i.e. Artistic and cultural expression through drama, music education and cognate activities. iii) The trust claimed to have supported activities of another charitable organization Shri Ram Institute for performing Arts (SRCPA) which has similar objects. 3.1 Assessing Officer observed that the assessee is neither in the field of education, nor in the field of medical relief or relief of poor and it can be considered after seeing the activities carried out by assessee as falling within the scope of 'general public utility' as per Sec. 2(15) of I.T. Act. 3.2 Assessing Officer held that promotion on arts and culture was not principal activity of the assessee. Assessing Officer concluded as under:- "i) The hiring ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... enied due to reasons already discussed." 4. Upon assessee's appeal, Ld. Commissioner of Income Tax (A) noted that the Hon'ble Jurisdictional High Court in assessee's own case for A.Y. 2008-09 vide para 6 & 7 of the order dated 05.9.2012 has upheld the activities as charitable in nature by observing as under:- "Accordingly, the Auditorium is made available for performance in nature of dance drama, music, education etc. Auditorium is made available for normally to schools, colleges, theatre groups etc. Our trust takes a nominal charges for making the auditorium available for such activity only with a view to meet partly running cost. It is emphatically stated that activity of making available to other institution for the purpose of promotin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n preceding years wherein it has been held by the Hon'ble Jurisdictional High court that on performance in the nature of Dance, Drama, Music education and making auditorium available for school and colleges, theatre groups and taking nominal charges for making the auditorium available for such activities cannot be termed as unreasonable and assessee's status as charitable trust has been upheld. Ld. Commissioner of Income Tax (A) further observed that the Assessing Officer's reliance on the amendment of section 2(15) effective from asstt. year 2009-10 is attracted only in case if assessee trust would have been found to be doing activity in the nature of trade, commerce or business which is not a case in the present case as has been by the Ho ..... X X X X Extracts X X X X X X X X Extracts X X X X
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