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TMI Blog2018 (5) TMI 2009X X X X Extracts X X X X X X X X Extracts X X X X ..... s 2006-07 2007-08, the Hon ble High Court after detailed discussion had held that assessee is eligible for claim of exemption u/s.11, vide judgment and order dated 19th October, 2012 [ 2012 (11) TMI 429 - DELHI HIGH COURT]. Again for the Assessment Years 2008-09 and 2009-10, the Revenue s appeal has been dismissed vide judgment and order [ 2016 (7) TMI 1581 - DELHI HIGH COURT] . In the Assessment Years 2008-09 and 2009-10, the Tribunal has taken into note the scope of proviso to Section 2(15) and following the judgment of Hon ble Jurisdictional High Court in the case of India Trade Promotion Organization vs. DGIT (E) [ 2015 (1) TMI 928 - DELHI HIGH COURT] held that none of the activities of the assessee falls in the category as envisaged in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ade or commerce and therefore, proviso to Section 2(15) shall not be applicable and hence exemption u/s.11 cannot be denied. The copies of the said judgments have been filed before us. He submitted that similar issue had arose in Assessment Years 2008-09 and 2009-10 also and Tribunal has held that proviso to section 2(15) will not apply. Against the said Tribunal order the Departmental appeal before the Hon'ble Delhi High court has also been dismissed. Here in this case also, the Assessing Officer has again denied the claim of exemption u/s.11 by invoking proviso to Section 2(15). 3. On the other hand, learned DR has strongly relied upon the order of the Assessing Officer. 4. After going through the relevant findings given in the impu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... claimed exemption on the 'principle of mutuality'. The Assessing Officer in the impugned assessment order has noted that consequent to the amendment in Section 2(15) w.e.f. Assessment Year 2009-10, assessee itself has not claimed exemption u/ss.11 & 12. He further noted that assessee is also offering services to non members in lieu of certification fees, secretarial affiliate, committee room services, services and facilities and assessee itself has bifurcate its income in two streams, one, claimed as exemption on the principle of mutuality which is income from members and; secondly, income earned from services provided to both members and non members. After rejecting the claim of exemption under principle of mutuality, he proceeded to exami ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uring the current year vide Para 3 of the order of the AO. It is apparent that the income of the assessee consists the nominal income of ₹ 2,51,89,246/- only from its members and the balance income of ₹ 10,99,61,829/- (₹ 13,51,51,075/- (-) ₹ 2,51,89,246/-) is income from other services and apparently from non-members of the institution and as such the principle of mutuality is apparently not applicable in the case of the assessee. However, the case of the assessee are covered in its favour of the assessee by the orders of my learned predecessors for the A.Ys 2006-07, 2007-08, 2008-09 & 2009-10,and also by the order of Hon'ble Delhi High Court in the assessee's own case for the A.Y 200607 & 2007-08 as discusse ..... X X X X Extracts X X X X X X X X Extracts X X X X
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