2017 (5) TMI 1697

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... D THAT:- While the CIT(A) appears to have also proceeded on the fact that for the earlier AYs the contention of the Revenue stood negated, the ITAT in the impugned order examined it on merits and has returned certain factual findings. The finding was that mere receipt of fees during the AY under consideration by the Assessee did not mean that it was involved in trade, commerce or business . Furth .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ITA No.406/2017 2. This is an appeal by the Revenue against the order dated 29th September, 2016 passed by the Income Tax Appellate Tribunal ( ITAT ) in ITA No.6120/Del/2015 for the Assessment Year ( AY ) 2011-2012. 3. The question sought to be urged by the Revenue is whether the Respondent/Assessee is a charitable organisation and could be said to be doing business to att .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X