2017 (8) TMI 380

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..... 17 (Exemptions) 1. Allowed subject to all just exceptions C.M. No. 27326/2017 (delay in refiling) 2. For the reasons stated in the application, delay in re-filing is condoned and the application is disposed of. ITA No. 586/2017 3. This is an appeal filed by the Revenue under Section 260A of the Income Tax Act, 1961 ('Act') challenging the order dated 2nd September, 2016 passed by the Income T .....

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..... Section 2(15) of the Act, that is, for advancement of any other object of general public utility. The mere fact that the Assessee had received service charges from the various organizations for conducting programmes would not convert its essential function to that of a business and this is what has also weighed with the ITAT to finally accept the case of the Assessee. Consequently, the ITAT had ri .....

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