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TMI Blog2023 (5) TMI 475X X X X Extracts X X X X X X X X Extracts X X X X ..... arrying on of any activity in the nature of trade, commerce or business, or any activity rendering any service in relation to any trade, commerce or business, for a cess or fee or any other consideration, irrespective of the nature of use or application, or retention, of the income from such activity. A finding of the fact has been returned by the Tribunal to the effect that the assessee is not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... RAJIV SHAKDHER, J.: (ORAL) CM Nos.17402-03/2023 in ITA 211/2023 CM Nos. 17406-07/2023 in ITA 212/2023 [Applications filed on behalf of the appellant seeking condonation of delay in filing and re-filing the appeals] 1. These are the applications moved on behalf of the appellant/revenue seeking condonation of delay in filing and re-filing the appeals. 1.1 According to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as in the aforementioned AYs, is: whether the respondent/assessee was entitled to exemption under Sections 11 and 12 of the Income Tax Act, 1961 [in short, Act ]. 7.1 This aspect came to the fore in the context of the proviso appended to Section 2(15) which, inter alia, excludes what is not construed as advancement of any other object of general public utility. 7.2 In other words, the prov ..... X X X X Extracts X X X X X X X X Extracts X X X X
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