DEPUTY COMMISSIONER OF INCOME TAX, NEW DELHI vs. ODIA SAMAJ, NEW DELHI

ITA 5638/DEL/2024Status: DisposedITAT Delhi15 October 2025AY 2020-21Bench: Ms. MADHUMITA ROY (Judicial Member), SHRI NAVEEN CHANDRA (Accountant Member)9 pages
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What did the Tribunal hold?

The Tribunal held that the Proviso to Section 2(15) was not applicable to the assessee for the year under consideration. The contributions received were considered eligible for exemption under Sections 11 and 12 of the Act.

What were the facts?

The assessee, a registered trust, organized an event and received substantial sums from various entities. The Assessing Officer (AO) treated these receipts as income from business by invoking the Proviso to Section 2(15) of the Income Tax Act. The CIT(A) directed the AO to recompute the exemption.

What were the issues?

Whether receipts from an event organized by a charitable trust constitute business income attracting the Proviso to Section 2(15) or are donations eligible for exemption.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 144B,Section 2(15),Section 194J,Section 194C,Section 133(6),Section 80G,Section 68,Section 12A,Section 10(46),Section 11,Section 12

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Cases cited in this judgment(2)Show list

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Income Tax Appellate Tribunal, DELHI BENCH “E”: NEW DELHI

Before: Ms. MADHUMITA ROY & SHRI NAVEEN CHANDRA

For Appellant: Ms. Kavita Jha, Sr. Adv.;, Shri Himanshu Aggarwal, Adv.;, Shri Akash Shukla, Adv.;, Ms. Shivani Kalra, Adv
For Respondent: Shri Manoj Tiwari Sr. DR
Pronounced: 15.10.2025

Heard together (2 matters)

ITA No. 5638/Del/2024
CO 89/Del/2025

Read from the judgment's own cause title. This page is filed under one of them.

PER Ms. MADHUMITA ROY, JM:

The appeal filed by the Revenue and cross objections by the Assessee are directed against the order passed by the National Faceless Appeal Centre (NFAC), Delhi dated 08.10.2024 arising out of the Assessment Order dated 29.09.2022

under Section 143(3) read with Section 144B of the Income-Tax Act, 1961

(hereinafter referred to as "the Act") passed by the Assessment Unit, Income Tax

Department, for AY – 2020-21. Both the appeals are heard analogously and are being disposed of by

The order continues below.

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