OSWAL BANDHU SAMAJ,PUNE vs. INCOME-TAX OFFICER, (EXEMPTIONS) -1, PUNE

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ITA 837/PUN/2018Status: DisposedITAT Pune13 October 2022AY 2012-1316 pages

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

AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the assessee was entitled to exemption under Section 11. It relied on a previous decision for AY 2011-12 in the assessee's own case, which found that the trust's activities were confined to medical relief, education, and relief to the poor, and did not fall under the 'advancement of any other object of general public utility' which would attract the proviso to Section 2(15).

What were the facts?

The assessee, Oswal Bandhu Samaj, claimed exemption under Section 11 of the Income Tax Act for AY 2012-13. The Assessing Officer (AO) and the first appellate authority denied this exemption, holding that the trust's activities were in the nature of business and also that its objects extended beyond the first three limbs of Section 2(15), thus attracting the proviso.

What were the issues?

Whether the assessee's charitable activities fall within the first three limbs of Section 2(15) of the Act, thereby entitling it to exemption under Section 11, or if they extend to 'advancement of any other object of general public utility' which would be hit by the proviso.

Which sections of the Income-tax Act were involved?

Section 11,Section 2(15),Section 143(3)

AI-generated summary — verify with the full judgment below

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Income Tax Appellate Tribunal, “B” BENCH, PUNE

Before: SHRI S.S.GODARA, JM & SHRI DR. DIPAK P. RIPOTE, AM

For Appellant: Shri Neelesh Khandelwal
For Respondent: Shri M.G.Jasnani
Hearing: 11.07.2022Pronounced: 13.10.2022

आदेश की प्रधतधलधप अग्रेधषत / Copy of the Order forwarded to : अपीलाथी / The Appellant. 1. प्रत्यथी / The Respondent. 2. 3. The CIT(A)-10, Pune. 4. The CIT (Exemptions), Pune. धवभागीय प्रधतधनधध, आयकर अपीलीय अधधकरण, “बी” बेंच, 5. पुणे / DR, ITAT, “B” Bench, Pune. गार्ा फ़ाइल / Guard File. 6. आदेशानुसार / BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अधधकरण, पुणे / ITAT, Pune.

Oswal Bandhu Samaj, S.No. Details Date Initials 1 Draft dictated on 11.10.2022 2 Draft placed before author 12.10.2022 Draft proposed & placed before the Second 3 Member 4 Draft discussed/approved by Second Member 5 Approved Draft comes to the Sr. PS/PS 6 Kept for pronouncement on 7 Date of uploading of Order 8 File sent to Bench Clerk 9 Date on which the file goes to the Head Clerk 10 Date on which file goes to the A.R. 11 Date of Dispatch of order

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