ARTEMIS EDUCATION & RESEARCH FOUNDATION,GURGAON vs. CIT(E), CHANDIGARH

ITA 8/DEL/2021Status: DisposedITAT Delhi24 November 202113 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the CIT erred in rejecting the applications. It reasoned that the trust had multiple charitable objects beyond just medical research and that potential commercial implications should be examined during assessment proceedings, not at the stage of registration.

What were the facts?

The assessee, Artemis Education & Research Foundation, applied for registration under Section 12AA and approval under Section 80G of the Income Tax Act. The CIT (Exemptions) rejected the applications, citing that medical research is not covered under 'education' and that the trust's objects might be commercial in nature.

What were the issues?

Whether medical research qualifies as a charitable activity for registration under Section 12AA and approval under Section 80G, and whether potential commercial benefits can be grounds for rejection at the registration stage.

Which sections of the Income-tax Act were involved?

Section 12AA,Section 80G,Section 11,Section 12

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Cases cited in this judgment(3)Show list

Detected automatically from the text. Citations are also linked where they appear in the judgment. The count shows how many other judgments on BharatTax rely on the same authority.

Income Tax Appellate Tribunal, DELHI BENCH ‘A’ : NEW DELHI

Before: SHRI R.K. PANDA & SHRI KULDIP SINGH

For Appellant: Shri R.S. Ahuja, CA
For Respondent: Shri Satpal Gulati, CIT DR
Hearing: 27.10.2021

PER KULDIP SINGH, JUDICIAL MEMBER :

Since common questions of facts and law have been raised

in both the inter-connected appeals, the same are being disposed

off by way of consolidated order to avoid repetition of discussion.

2.

Appellant, Artemis Education & Research Foundation,

(hereinafter referred to as ‘the applicant’) by filing the present

appeals being ITA Nos.7425/Del/2017 & 8/Del/2021 sought to set

aside the impugned orders dated 20.09.2017 & 29.09.2017

2 ITA No.7475/Del./2017 ITA No.8/Del./2021 respectively passed by the Commissioner of Income-tax

(Exemptions), Chandigarh on the grounds inter alia that :-

“ITA No.7425/Del/2017

1.

The learned CIT went wrong in rejecting the appl

The order continues below.

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