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TMI Blog2020 (10) TMI 1394X X X X Extracts X X X X X X X X Extracts X X X X ..... ommon order for the sake of convenience and brevity. 3. The common grievance read as under :- (In ITA No. 6778/Del/2017) 1. On the facts and circumstances of the case and in law, Ld. CIT (A) has erred in law in holding that the activities of the assessee are charitable in nature and that assessee is eligible for exemption u/s. 11 of the Act by ignoring the fact that activities of the assessee is to organize meetings, seminars, workshops, conferences, brainstorming exhibitions in India and abroad and keep up with the latest developments in the field of oil, lubricants and fuel gas world over and charging fees from delegates. The assessee's activities falls under last limb of section 2(15) and hit by the proviso to section 2(15). ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the activities of the assessee is to organize meetings, seminars, workshops, conferences, brainstorming exhibitions in India and abroad and keep up with the latest developments in the field of oil, lubricants and fuel gas world over and charging fees from delegates in a commercial manner with a view to earn profit and charging fee from them which is liable to be taxed under the head " Profit & Gains of Business and Profession" and as such, its activities are not in charitable nature. 3. The appellant craves leave to add, to alter or amend any ground of appeal raised above at the time of hearing. 4. At the very outset it has been brought to our notice that the issues raised in the aforementioned grounds of appeal have been decided in fa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ngaged in the academic filed and providing education being a non-profit, non-commercial organization as of providing a platform in the field of petroleum technology and related areas viz. Exploration, drilling, production, refining, petro-chemical, research and development and health, safety and environment. The said society organizes international and national seminars/ conferences on the said topic pertaining to Hydro Carbon Industry for the Oil Industry and academia on no profit no losses basis and is covered under the provision of law contained u/s. 2(15) of the Income Tax Act, 1961, because of providing education in the field of Oil Industry in order to explore areas of growth in the field of Petroleum Technology and related areas viz. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... my predecessor, I find that the activities of the assessee are in the nature of education and therefore Proviso to Sec. 2(15) shall not apply to it. The exemption u/s. 11 is therefore allowable..." 4.1.3 The Hon'ble IT AT Delhi Bench "F" in ITA No. 6259/Del/2012 in appellant's own for assessment year 2009-10 vide order dated 11/ 04/2017 have held as under: "7. We have carefully perused the memorandum of Association and bylaws of the society, which are placed before us, and page No. 30 of the paper book. According to that, the assessee is required to provide a forum for national and international experts in oil and gas industry exchange view and share their knowledge expert eyes and experience. Further, it is also fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... revenue also could not place before us any evidence to show that the objects of the assessee are not 'education In view of this we do not find any infirmity in the order of the Ld. CIT (A) in holding that assessee is entitled for deduction or exemption under section 11 and 12 of the income tax act as assessee is carrying on the activity of education only and income generated there from is also used for the charitable objects of education only" 4.1.4 The facts and circumstances of the case are same as for the earlier years, i.e., assessment years 2009-10, 2010-11, 2011-12 and 2012 - 13. Further, as has also been mentioned by the Assessing officer in his assessment order, there is no change in the activities of the assessee from the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ourt including India Trade Promotion Organisation Vs. Director General of Income Tax: 371 ITR 333; PHD Chambers of Commerce & Industry Vs. DIT: 357 ITR 296, etc. 3. Having regard to the concurrent findings of fact and ruling in Indian Trade Promotion Organisation Vs. Director General of Income Tax: 371 ITR 333, this Court is of the opinion that there is no infirmity or error of law in the impugned order calling for interference. No substantial question of law arises. 7. Respectfully following the findings of the Co-ordinate Bench read with the decision of Hon'ble High Court (supra), we decline to interfere with the findings of the CIT(A). 8. In the result, both the appeals filed by the revenue are accordingly dismissed. Order pronounce ..... X X X X Extracts X X X X X X X X Extracts X X X X
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