2022 (5) TMI 1626

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..... y - Whether merely because a small percentage of the income of the Assessee is from letting out of its premises and sale of paintings, the essential activity of the Assessee would not cease to be charitable for the purposes of Sections 11 and 12? As decided in ALL INDIA FINE ARTS CRAFTS SOCIETY, NEW DELHI [ 2020 (6) TMI 603 - ITAT DELHI] Proviso to Section 2(15) of the Act, which was inserted by F .....

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..... ribunal relies on the earlier order [ 2019 (2) TMI 905 - ITAT DELHI] in relation to the assessment year 2009-10. Since this Court has already held that no substantial question of law arises for the consideration of this Court, we do not find any merit in the present appeal as well as in the application for condonation of delay, and the same are dismissed.
HON'BLE MR. JUSTICE MANMOHAN And HO .....

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