DCIT (EXEMPTION), NEW DELHI vs. M/S. YOUNG WOMEN'S CHRISTIAN ASSOCIATION OF INDIA, NEW DELHI

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ITA 2760/DEL/2017Status: DisposedITAT Delhi16 February 2021AY 2012-132 pages

In favour of the assessee: the Revenue's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal upheld the CIT(A)'s order, finding it to be in line with the Hon'ble Jurisdictional High Court's decision. The High Court had previously held the assessee to be a charitable organization eligible for exemption.

What were the facts?

The revenue appealed against the CIT(A)'s order which deleted an addition. The assessee's case regarding the applicability of Section 2(15) had been decided in their favor in previous years by the CIT(A) and ITAT, and also by the Hon'ble High Court.

What were the issues?

Whether the assessee's receipts are eligible for exemption as a charitable organization under Section 2(15) of the Income Tax Act, 1961.

Which sections of the Income-tax Act were involved?

Section 2(15)

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(1)Show list

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Income Tax Appellate Tribunal, DELHI BENCH ‘G’, NEW DELHI

Before: Ms. Suchitra KambleDr. B. R. R. Kumar

Hearing: 16.02.2021Pronounced: 16.02.2021

Per Dr. B. R. R. Kumar, Accountant Member:

1.

The present appeal has been filed by the revenue against the order of the ld. CIT(A)-40, New Delhi dated 01.02.2017.

2.

At the outset, it was brought to the notice of bench by the ld. AR that the case of the assessee pertaining to the issue of applicability of provisions of Section 2(15) of the Income Tax Act, 1961, stands adjudicated in their favour by the, 1. Order of Ld. CIT (A) dated 28.08.2016 for the A.Ys. 2010- 11 & 2011-12. 2. Order of ITAT dated 15.02.2016 in for the A.Y. 2009-10.

3. Order of ITAT dated 07.11.2017 in ITA No.5202/Del/2016 for the A.Y. 2010-11.

2 Young Women’s Christian Association of Delhi 4. Order of the Hon’ble High Court dated 02.08.2016 in for the A.Y. 2009-10

3.

We have perused the order of the Hon’ble High Court wherein the appeal of the revenue has been dismissed by the Hon’ble Jurisdictional High Court referring to the decision of the Court in the case of Delhi Music Society Vs DGIT 357 ITR 265 wherein it was held that the assessee is a charitable organization and the receipts of the assessee are eligible for exemption.

4.

Keeping in view the fact that the ld. CIT (A) has rightly deleted the addition based on the judgment of the Hon’ble Jurisdictional High Court, we hereby decline to interfere with the order of the ld. CIT (A).

5.

In the result, the appeal of the revenue is dismissed. Order Pronounced in the Open Court on 16/02/2021.

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