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TMI Blog2016 (9) TMI 1540X X X X Extracts X X X X X X X X Extracts X X X X ..... elied on the decision of the Chennai Bench of the ITAT in the case of Hansadwari vs. DIT(E) [ 2012 (3) TMI 168 - ITAT CHENNAI] which held that advancement of traditional music and culture and conducting music programmes for that purpose, could never be considered as an activity in the nature of trade, or commerce or business u/s 2(15) of the Act. In the earlier years also this argument of the assessee was accepted by the Ld.CIT(A). In my view the Ld.CIT(A) has rightly applied the decision of the Jurisdictional High Court in the case of India Trade Promotion Organisation vs. DGIT(E) (supra) and granted relief to the assessee. - Decided in favour of assessee. - ITA No. 6120/Del/2015 - - - Dated:- 29-9-2016 - SHRI J. SUDHAKAR REDDY ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tracted herein below for ready reference. 3. The facts emanating from the order of the AO and the submissions of the assessee is that the assessee is a society registered under the Societies Registration Act, 1860 and is also registered u/s 12AA(1) of the IT Act, 1861 dt. 31.1.2003 as a charitable institution. The assessee also enjoys the benefit of S.80G vide the order dated 17/06/2009. The Society for the Promotion of Indian Classical Music and Culture amongst Youth (SPIC MACAY) is a non-profit organization which was established by Dr. Kiran Seth (Padmashree awardee) in 1977 at IIT Delhi for promotion of lndian classical music, Indian classical dance and other aspects of Indian culture. It seeks to foster the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d all the receipts are commercial in nature and receiving the income/professional income which are of commercial in nature and accordingly the AO has invoked the proviso of Section 2(15) and denied the exemption u/s 11(1) to the assessee vide the order of the AO. 3. On appeal the First Appellate Authority held as follows. 3.6 It is, also submitted that the AO had denied the exemption u/s 11(1) to the assessee during the A.V 2009-10 2010-11 mainly on the ground that the assessee is not doing any charitable activity and is involved in trade commerce or business but the Ld. CIT(A) has allowed the appeal to the assessee vide the appellate orders,dated 17/05/2013 18/03/2015 and has held that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e High Court has read down the strict and literal interpretation of the Proviso of section 2(15) and has held that mere receipt of fee or charge cannot be said that the assessee is involved in any trade, commerce or business and has accordingly allowed the relief to the ITPO case vide Para 58 and 59 of the order. 3.9 After considering all the facts and circumstances of the Case I am of the view that the assessee is not involved in any trade, commerce or business and as such the mischief of Proviso of section 2(15) is not applicable and the cases relied on by the assessee are also applicable in the case of the assessee and the case of the assessee is also covered by the assessee's own case for the A.V 2009-10 2010-1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tly applied the decision of the Jurisdictional High Court in the case of India Trade Promotion Organisation vs. DGIT(E) (supra) and granted relief to the assessee. 6. On the issue of the finding that, tax has been deducted at source on certain payments and hence the assessee should be considered as doing business, I find that Kolkata A Bench of the ITAT in the case of M/s Asset Payments Organisation vs. ITO in ITA no.1156/Kol/2011 vide its order dt. 19th October, 2012 has held as follows. As far as the allegation of Trust have deducted at source from payments to the assessee and for this reason, the receipt is to be taken as taxable receipt, it is only elementary that conduct on the part o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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