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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 ..... 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. Appeals filed by the revenue are accordingly dismissed. - Shri N.K. Billaiya, Accountant Member And Shri K.N. Chary, Judicial Member For the Appellant : Sh. Akhilesh Gupta, Sr DR. For the Respondent : Sh. V.K Sabharwal, Advocate, Sh. Rajan Gupta, CA. ORDER PER N. K. BILLAIYA, AM: 1. 6778/Del/2017 and 6779/Del/2017 are two separate appeals by the revenue preferred against two separate orders dated 22.08.2017 of the CIT(A)-40, New Delhi pertaining to A.Y. 2013-14 and 2014-15 respectively. 2. Both the appeals have common grounds, therefore, they are taken up together and are being disposed off ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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). 2. On the basis of facts and circumstances of the case and in law, the Ld. CIT (A) has erred in ignoring the fact that the activities of the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r for assessment years 2010-11 and 2011-12 has held as under: 6. I have considered the order of the AO, submissions of the asses see and the order of CIT (A) for AY 2009-10. My predecessor has in his order dated 15.10.2012 for AY 2009-10 found as under: That on going through the facts of this case and from the examination of the records produced which were also submitted and available with the AO in the course of assessment proceedings, it is found that the activities of the society were not in the nature of advancement of any other object of general public utility, and not involved in carrying on any activity in the nature of trade commerce or business, as this society is wholly engaged in the academic filed and providing education being a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... public utility. 4.1 As such, activity of the appellant has been found in the nature of education, the exemption u/s. 11 and 12 of the IT Act cannot be disallowed. The same is therefore, allowed and additions made in this regard are hereby deleted. The AO is directed to grant relief accordingly, Grounds no. 1 to 8 of the appeal are allowed . 7. It is seen that the facts circumstances and the nature of disallowances and its reasoning is exactly the same for both these years i.e. AY 2010-11 2011-12 as they were for AY 2009-10. The matter as submitted by the assessee as mentioned by the AO in his order, is already in the IT AT. Therefore, respectfully following the order of my predecessor, I find that the activities of the assessee are in the n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under section 12 A of the income tax act. Merely because the assessee is holding conferences and seminars which are according to us in furtherance of the object of education only against payment of fees will not make the object of the trust falling into the 6th category i.e. 'Any other object of general public utility'. Further more it is not the case of the revenue that assessee is not carrying on the objective for which it has been formed and the fees and the income earned by the assessee is not used for charitable purposes. The Ld. departmental representative could not controvert the decisions relied upon by the Ld. AR. The revenue also could not place before us any evidence to show that the objects of the assessee are not ' ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Act by an order dated 02.08.2000. It also secured registration under Section 80G of the Act for AY 2009-10. The Assessing Officer (AO) after noticing its objects felt that whilst the principal activity was imparting education, nevertheless, the nature of the receipts received by it was of commercial consideration. He, therefore, brought to tax the amount received. The assessee appealed to the Appellate Commissioner to accept its plea after noticing several decisions including that of this Court in DIT Vs. India Habitat Centre: (2011) 203 Taxman 510. The ITAT s decision has relied on several judgments of this Court including India Trade Promotion Organisation Vs. Director General of Income Tax: 371 ITR 333; PHD Chambers of Commerce In ..... X X X X Extracts X X X X X X X X Extracts X X X X
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