9911796707
TMI Blog2020 (7) TMI 543X X X X Extracts X X X X X X X X Extracts X X X X ..... e consistent decisions of the Tribunal in assessee s own case for the preceding assessment years [ 2017 (9) TMI 1458 - ITAT DELHI] , [ 2018 (5) TMI 2009 - ITAT NEW DELHI] we do not find any infirmity in the order of the CIT(A) in holding that the activities of the assessee are charitable in nature and the assessee is entitled to the claim of exemption u/s 11 of the IT Act. - Decided in favour of assessee. X X X X Extracts X X X X X X X X Extracts X X X X ..... from such activity. He noted that the assessee society falls in the last category of general public utility as per the definition of section 2(15) and, in view of the above amendment, the society falls under the last category i.e., 'advancement of any other object of general public utility' and, therefore, is not entitled to carry on any business or commercial activities even if it is incidental to charitable purposes. He further noted that many members have been contributing more than ₹ 50,000/- as membership fee and they all become beneficiary as per section 13(3)(b) of the IT Act and since the assessee is working for the interest of its members and a substantial number consists of members who have contributed more than ₹ 50, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion u/s. 11 of the I.T. Act, 1961 by ignoring the fact that principle of mutuality is not applicable in case of the assessee as the contributions by members over & above ₹ 50,000/- become beneficiaries as per Section 13(3)(b) of the Act, 1961. 4. On the basis of facts and circumstances of the case and in law, the Ld. CIT (A) has erred in considering the assessee's ground that Ld. AO wrongly referred to the provisions of section 13(1) & 13(2) of the Income Tax Act. 5. The appellant craves leave to add, to alter or amend any ground of appeal raised above at the time of hearing." 6. We have heard the rival arguments made by both the sides, perused the orders of the authorities below and the paper book filed on behalf of the assessee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is entitled for claim of exemption u/s.11. Accordingly, the order of the ld. CIT (A) is affirmed." 7. We find, the Tribunal in assessee's own case, vide ITA no.2598/Del/2015, order dated 4th June, 2018 for A.Y. 2011-12, upheld the order of the CIT(A) and dismissed the appeal filed by the Revenue by observing as under:- "4. We have heard the parties and gone through the relevant orders which are available on record. The issue with regard to the rendering specific services to member as well as non-members by charging fees and applicability of exemption u/s 11 of the Act has already been decided by the Hon'ble Delhi High Court, vide its order dated 19.10.2012 passed in the assessee's own case relevant to the AY 2006-07 & 2007-08 by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... versity or illegality in the order passed by the Ld. CIT (A), hence, the appeal of the Revenue-Department stands dismissed." 8. We find, the Tribunal, vide ITA No.5408/Del/2015, order dated 6th September, 2017, has upheld the order of the CIT(A) in allowing exemption u/s 11 and dismissed the appeal of the Revenue by observing as under:- "6. We 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, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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