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TMI Blog2022 (8) TMI 290X X X X Extracts X X X X X X X X Extracts X X X X ..... served through its activities. The larger people of society have been benefitted through the activities. The income expenditure account of the assessee-trust is maintained as per the provisions of section 11 - Here, we are not inclining to the order of Revenue Authorities. The assessee is eligible for deduction u/s. 11 as per the Act. Accordingly, the addition of the assessee is deleted. - I.T.A. No. 656/Asr/2017 - - - Dated:- 14-7-2022 - DR. M. L. MEENA , ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE , JUDICIAL MEMBER Appellant by : Sh. None Respondent by : Sh. S. M. Surendranath , Sr. DR ORDER Per Anikesh Banerjee , JM The instant appeal was filed by the assessee against the order passed by the Ld. Commissione ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tivity from section 2(15) of the Act. But doing the business, all activities of the assessee is not for the charitable purposes, but it is under trade, commerce or business. Perusal of the assessee's income expenditure account it is pointed out that services received by the assessee Rs. 85,80,501/- and the surplus was amounting to Rs. 5,43,840/-. During assessment the service was added back with the total income of the assessee and the ld. AO did not allow the exemption u/s.11 of the Act. Aggrieved, the assessee filed an appeal before the ld. CIT(A) for adjudication. The ld. CIT(A) upheld the order of the ld. AO. Being aggrieved, the assessee filed an appeal before us. 3. From the observation of the order of ld. CIT(A) in page no. 12 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e order passed by my Ld. Predecessor in appeal no. 466/12-13 vide order dated 12.11.2013 for A.Y. 2010-11. It was held by my Ld. Predecessor that AO is justified in denying exemption u/s. 11 of the IT Act to the appellant society after placing reliance on the decisions of the Jurisdictional Bench of Hon'ble ITAT in the case of M/s. Sukhmani Society for Citizen Services, Mansa 153 TTJ 235 (2013) Amritsar, where it was held- that the society is not engaged in any type of charitable activity. 4.5. Thus, following the order passed earlier, as there is no change in the facts of the case and also no other decision of Hon'ble ITAT Amritsar Bench has been brought on record by the appellant, I hold that AO was justified in assessing the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the promotion of the interests of the TPA members. The objects are to provide benefit to general public in the field of insurance and health facilities. In the course of carrying out the main activities of the trust, the benefits accruing to the TPA members cannot, by itself, deny the institution the benefit of being a charitable organization. From above discussion the assessee-trust is giving service for benefit of the people as per the scheduled activities directed by the State Government. The assessee-trust cannot be solely in business purpose. The observation of income and expenditure account the assessee-trust is maintaining accounts as per provision of section 11 of the Act. The objective is the benefit to the people in their soc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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