9911796707
TMI Blog2018 (3) TMI 1760X X X X Extracts X X X X X X X X Extracts X X X X ..... to have been treated as income eligible for exemption under section 11. The Assessing Officer, accordingly, is directed to do so. -Decided in favour of assessee. - ITA No.2891/Ahd/2014 Assessment year: 2010-11 - - - Dated:- 28-3-2018 - Pramod Kumar and S S Godara, JJ. Tushar Hemani for the appellant Mudit Nagpal for the respondent ORDER Pramod Kumar, 1. By way of this appeal, the assessee appellant has challenged correctness of learned CIT(A) s order dated 25th August 2014, in the matter of assessment under section 143(3) of the Income Tax Act 1961 ( the Act hereinafter), for the assessment year 2010-11. 2. Grievances raised by the assessee are as follows :- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dered before passing the impugned order. 3. The assessee is a trust registered under section 12AA of the Act and is engaged, inter alia, in the activity of promoting the study and practice of radio diagnosis, ultrasound, radio therapy, oncology, radiation medicine and interventional radiology etc. During the relevant previous year, the assessee hosted 63rd National Conference of Indian Radiological and Imaging Association. The Assessing Officer was of the view that income generated by hosting of this conference was not of charitable nature for the reason that the assessee has charged participants on a commercial basis, the assessee has received huge amounts for stalls and participation charges, that the commercial entities making ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , as mentioned herein above. The objects are mainly towards medical research, experiments workshops etc. in the field of medical sciences in general and heart ailments in particular and take in their fold the ways and means for affordable medical relief. The objects include holding of scientific meetings, workshops, research and training programs and create public awareness, lecture programs among doctors and the general public. 5.1. A plain reading of the objects does not reflect that any object is noncharitable in nature. The main issue raised by the DIT(E) is in respect of holding of conference of doctors at a five star hotel and the fact that the donors are pharmaceutical companies and some of them have deducted TDS. Adverse i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... use the conference was organized in a five star hotel. 5.2. Coming to the issue about some of the donors being pharmaceutical companies and having deducted TDS. In our view while accepting donation, a donee has limitations and if the donor offers the donation in cash kind or in a manner which it thinks legal, generally the donee would not refuse the donation. This is so because TDS can be claimed by trust towards the tax paid. It has not been disputed that for these amounts only donation receipts were issued. There was no loss to trust as on application of income i.e. utilization of donation, the TDS becomes refundable to it. Only because donors are pharmaceutical companies and they deducted TDS, will not convert a donation into a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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