9911796707
TMI Blog2017 (9) TMI 1458X X X X Extracts X X X X X X X X Extracts X X X X ..... ssessee is not eligible for exemption u/s. 11 of the I.T. Act, 1961. 2. That on the facts and circumstances of the case and in law, the Ld. CIT(A) has erred in ignoring the fact the assessee is rendering specific services to its members as well as non-members and charging fees from them which is liable to be taxed under the head 'Profits & Gains of Business and Profession' and as such, it activities are not charitable in nature. 3. That on the facts and circumstances of the case and in law, the Ld. CIT(A) has erred in ignoring the fact that principle of mutuality is not applicable in the case as the contribution by members over and above Rs. 50,000/- become beneficiaries as per section 13(3)(b) of the I.T. Act, 1961. 4. That the ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... st the order of the AO and the Ld. CIT(A) had allowed the appeal of the assessee. The Department, had filed the appeal against the order of the Ld. CIT(A) and the Tribunal had allowed the exemption but had directed to maintain separate books of accounts u/s 11(4A). The assessee had filed the appeal in the Hon'ble Delhi High Court and the Hon'ble High Court has treated the assessee as a charitable institution u/s 11(1) vide its order dated 19/10/2012 in ITA No. 368-369/2012. The AO had denied the exemption u/s 11(1) for the A.Y. 2008-09 again on the same grounds but the same was allowed by the Ld. CIT(A)-XXI, Delhi vide the order dated 15/11/2012 relying on the order of the Hon'ble Delhi High Court for the A.Y. 2006-07 & 2007-08. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... It was also submitted that the facts of the case of this year are also similar to the case of A.V 2006-07 & 2007-08 and 2008-09 & 2009-10 and the orders of the Ld. CIT(A)-XXI, Delhi should be followed allowing the exemption/s 11(1) and the case of the assessee is also covered in its favour by its own case by the order of the Hon'ble Delhi High Court for the A.Y 2006-07 & 2007-08 vide the order dated 19/10/2012. It is also submitted that the appeal of the assessee for the A.Y. 2010-11 & 2011-12 has also been allowed by the Ld. CIT(A) in the appellate orders dated 18/12/2014 and 04/02/2015 and accordingly the same should be followed. Ld. CIT(A) has observed that the assessee is an association of professional and businessman to protect an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... have heard both the parties and perused the records, especially the impugned order. We find that Ld. CIT(A) has observed that the assessee is an association of professional and businessman to protect and promote the interest of its members. The income of the assessee is from membership fees from its members, specialized services, services and facilities, meetings, seminars and training programmes, sale of publication etc. It is also noted that the income of the assessee from other non-members of the institution are more and as such the principle of mutuality is apparently not applicable in the case of the assessee. We further note that the case of the assessee is covered in its favour by the orders of the Ld. CIT(A)'s predecessors for the A ..... X X X X Extracts X X X X X X X X Extracts X X X X
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