India Trade Promotion Organization v. DGIT9E)

53 Taxmann.com 404High Court2015#2038 most cited

What is India Trade Promotion Organization v. DGIT9E) authority for?

The Delhi High Court held that the mere receipt of fees or charges by an entity engaged in the advancement of general public utility does not automatically classify its activities as trade, commerce, or business under the proviso to section 2(15) of the Income-tax Act, 1961.

56

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2015 to 2025.

Also referred to as

India Trade Promotion Organization v. DGIT(E) · 53 Taxmann.com 404 · section 2(15) proviso · advancement of general public utility · trade commerce or business · receipt of fees · charitable exemption · section 11 · section 10(23C) · non-profit organizations

Sections most often in play

Section 1961Section 11Section 11 of the Income-tax ActSection 143(3)Section 2(15)Section 10(23C)Section 11(1) of the Income-tax ActSection 11(1)(a)

Issues it is cited on

section 10(23)advancement of general public utilitysection 2(13)section 10(23c)(iv)section 12aa(1)section 13(8)proviso to section 2(15)section 11(4a)section 2(15)section 11(1)section 234dsection 10(23c)

Judgments citing India Trade Promotion Organization v. DGIT9E)

DCIT (E), New Delhi vs. M/S National Internate Exchange of India, New Delhi

In the result, appeals of the Revenue are dismissed

ITA 2469/DEL/2016[2012-13]Status: DisposedITAT Delhi26 Dec 2017AY 2012-13

Bench: Shri N.K. Saini & Shri K.N. Chary

Section 11Section 12ASection 2(15)Section 25

…ITA Nos. 2468 & 2469/Del/2016 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘C’ NEW DELHI BEFORE SHRI N.K. SAINI, ACCOUNTANT MEMBER & SHRI K.N. CHARY, JUDICIAL MEMBER ITA Nos.-2468 & 2469/Del/2016 (Assessment Years: 2010-11 & 2012-13) DCIT (E) vs National Internate Exchange of Circle 2(1) India, New Delhi. 68, Uppals M6, Plaza 6, Jasola District, Centre, New Delhi. AABCN9308A Assessee by Sh. Rajan Chopra, CA Revenue by Sh. Munish Kumar Gupta, CIT DR Date of Hearing 20.12.2017 Date of Pronouncement 26.12.2017 ORDER PER K. NARSIMHA CHARY, J.M. These two appeals relating to the assessment years 2010-11 &…

DCIT (E), New Delhi vs. M/S National Internate Exchange of India, New Delhi

In the result, appeals of the Revenue are dismissed

ITA 2468/DEL/2016[2010-11]Status: DisposedITAT Delhi26 Dec 2017AY 2010-11

Bench: Shri N.K. Saini & Shri K.N. Chary

Section 11Section 12ASection 2(15)Section 25

…ITA Nos. 2468 & 2469/Del/2016 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘C’ NEW DELHI BEFORE SHRI N.K. SAINI, ACCOUNTANT MEMBER & SHRI K.N. CHARY, JUDICIAL MEMBER ITA Nos.-2468 & 2469/Del/2016 (Assessment Years: 2010-11 & 2012-13) DCIT (E) vs National Internate Exchange of Circle 2(1) India, New Delhi. 68, Uppals M6, Plaza 6, Jasola District, Centre, New Delhi. AABCN9308A Assessee by Sh. Rajan Chopra, CA Revenue by Sh. Munish Kumar Gupta, CIT DR Date of Hearing 20.12.2017 Date of Pronouncement 26.12.2017 ORDER PER K. NARSIMHA CHARY, J.M. These two appeals relating to the assessment years 2010-11 &…

DCIT (Exemption), New Delhi vs. New Delhi Young Men'S Christian Association (Ymca), New Delhi

In the result, the appeal of the Revenue as well as the cross objection of the assessee are dismissed

ITA 4983/DEL/2015[2012-13]Status: DisposedITAT Delhi20 Nov 2017AY 2012-13

Bench: Shri B.P. Jain & Shri Sudhanshu Srivastava[Assessment Year: 2012-13] The D.C.I.T[E] Vs. New Delhi Young Men’S Circle – 2(1) Christian Association Ltd New Delhi 1, Jai Singh Road, Connaught Place New Delhi Pan : Aaatn 1200 H Co No. 83/Del/2016 (A/O Ita No. 4983/Del/2015 [Assessment Year: 2012-13]) New Delhi Young Men’S Vs. The D.C.I.T[E] Christian Association Ltd Circle – 2(1) 1, Jai Singh Road, New Delhi Connaught Place New Delhi Pan : Aaatn 1200 H [Appellant] [Respondent] Date Of Hearing : 07.11.2017 Date Of Pronouncement : 20.11.2017 Assessee By : Shri K. Sampath, Adv Shri V. Rajakumar, Adv Revenue By : Shri S.K. Jain, Sr. Dr

For Appellant: Shri K. Sampath, AdvFor Respondent: Shri S.K. Jain, Sr. DR
Section 11Section 12ASection 13(1)(b)Section 2(15)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘A’ BENCH, NEW DELHI BEFORE SHRI B.P. JAIN, ACCOUNTANT MEMBER, AND SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER [Assessment Year: 2012-13] The D.C.I.T[E] Vs. New Delhi Young Men’s Circle – 2(1) Christian Association Ltd New Delhi 1, Jai Singh Road, Connaught Place New Delhi PAN : AAATN 1200 H CO No. 83/DEL/2016 (A/o ITA No. 4983/DEL/2015 [Assessment Year: 2012-13]) New Delhi Young Men’s Vs. The D.C.I.T[E] Christian Association Ltd Circle – 2(1) 1, Jai Singh Road, New Delhi Connaught Place New Delhi PAN : AAATN 1200 H [Appellant] [Respondent] Date of Hearing : 07.1…

DCIT (E), New Delhi vs. M/S Technology Development Board, New Delhi

In the result appeal filed by the revenue stands partly allowed

ITA 6630/DEL/2015[2011-12]Status: DisposedITAT Delhi14 Nov 2017AY 2011-12

Bench: Sh. R.S.Syal & Smt. Beena A. Pillaidcit(E) Technology Circle-2(1) Development Board New Delhi Wing-A, Ground Floor, Vishkarma Bhawan, Saheed Jeet Singh Vs Marg, New Delhi Pan: Aaalt0531B Appellant) (Respondent)

For Appellant: Sh. P.K.Gupta, CAFor Respondent: Sh. Gaurav Juneja, Sr. DR
Section 10Section 11Section 11(1)Section 143Section 2Section 2(15)

…, assessee was involved in trade, commerce or business. Ld. CIT (A) thus while deciding the issue in favour of assessee relied upon the decision of Hon’ble jurisdictional High Court in the case of India trade promotion organisation versus DGIT (E) reported in 53 Taxmann.com 404 (Delhi) 2015 wherein the Hon’ble court has held that on mere receipt of fee or charge cannot be said that assessee is involved in any trade, commerce or business. Ld. CIT (A) observed as under: “3.10. After considering all the facts and circumstances of the case, I am of the view that apparently the assessee is not involved in any trade,…

DCIT (Exemption), New Delhi vs. St. Stephen'S Hospital, New Delhi

The appeals of the Revenue stands dismissed

ITA 4982/DEL/2015[2010-11]Status: DisposedITAT Delhi08 Nov 2017AY 2010-11

Bench: Shri N. K. Saini & Ms Suchitra Kambleita No. 4981/Del/2015 ( A.Y 2009-10) Dcit (Exemption) Vs St. Stephen’S Hospital Circle-2(1), Room No. 2408, 24Th Tis Hazari Floor, New Delhi Block E-2, Dr. S. P. Mukherjee Civic Aaaas0246D Centre New Delhi (Respondent) (Appellant)

Section 10Section 11Section 11(1)Section 12ASection 142Section 2(15)

…ic purpose which was to provide medical relief.” Thus, there was no change in the object and purpose of the assessee. The CIT(A) rightly held as under: “5.8 Recently the Hon’ble Delhi High Court in the case of India Trade Promotion Organization vs. DGIT(E), 53 Taxmann.com 404(Delhi) 2015 (order dated 22/01/2015) has upheld the constitution validity of the proviso of section 2(15) which was under challenge being discriminatory in view of the Article 14 (Equality before law) of the Constitution of India but the Hon’ble High Court has read down the strict and literal interpretation 5 of the Proviso of section 2(1…

DCIT (Exemption), New Delhi vs. St. Stephen'S Hospital, New Delhi

The appeals of the Revenue stands dismissed

ITA 4981/DEL/2015[2009-10]Status: DisposedITAT Delhi08 Nov 2017AY 2009-10

Bench: Shri N. K. Saini & Ms Suchitra Kambleita No. 4981/Del/2015 ( A.Y 2009-10) Dcit (Exemption) Vs St. Stephen’S Hospital Circle-2(1), Room No. 2408, 24Th Tis Hazari Floor, New Delhi Block E-2, Dr. S. P. Mukherjee Civic Aaaas0246D Centre New Delhi (Respondent) (Appellant)

Section 10Section 11Section 11(1)Section 12ASection 142Section 2(15)

…ic purpose which was to provide medical relief.” Thus, there was no change in the object and purpose of the assessee. The CIT(A) rightly held as under: “5.8 Recently the Hon’ble Delhi High Court in the case of India Trade Promotion Organization vs. DGIT(E), 53 Taxmann.com 404(Delhi) 2015 (order dated 22/01/2015) has upheld the constitution validity of the proviso of section 2(15) which was under challenge being discriminatory in view of the Article 14 (Equality before law) of the Constitution of India but the Hon’ble High Court has read down the strict and literal interpretation 5 of the Proviso of section 2(1…

DCIT (Exemption), New Delhi vs. St. Stephen'S Hospital, New Delhi

The appeals of the Revenue stands dismissed

ITA 4980/DEL/2015[2008-09]Status: DisposedITAT Delhi08 Nov 2017AY 2008-09

Bench: Shri N. K. Saini & Ms Suchitra Kambleita No. 4981/Del/2015 ( A.Y 2009-10) Dcit (Exemption) Vs St. Stephen’S Hospital Circle-2(1), Room No. 2408, 24Th Tis Hazari Floor, New Delhi Block E-2, Dr. S. P. Mukherjee Civic Aaaas0246D Centre New Delhi (Respondent) (Appellant)

Section 10Section 11Section 11(1)Section 12ASection 142Section 2(15)

…ic purpose which was to provide medical relief.” Thus, there was no change in the object and purpose of the assessee. The CIT(A) rightly held as under: “5.8 Recently the Hon’ble Delhi High Court in the case of India Trade Promotion Organization vs. DGIT(E), 53 Taxmann.com 404(Delhi) 2015 (order dated 22/01/2015) has upheld the constitution validity of the proviso of section 2(15) which was under challenge being discriminatory in view of the Article 14 (Equality before law) of the Constitution of India but the Hon’ble High Court has read down the strict and literal interpretation 5 of the Proviso of section 2(1…

ITO (E), Delhi vs. Andhra Pradesh Technology Development & Promotion Centre, New Delhi

ITA 6593/DEL/2015[2011-12]Status: DisposedITAT Delhi21 Sept 2017AY 2011-12

Bench: Shri N.K. Saini & Shri Kuldip Singh

For Appellant: NoneFor Respondent: Shri Atiq Ahmad, Senior DR
Section 11Section 11(1)Section 12ASection 143(3)Section 2(15)

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘F’ : NEW DELHI) BEFORE SHRI N.K. SAINI, ACCOUNTANT MEMBER and SHRI KULDIP SINGH, JUDICIAL MEMBER ITA No.6593/Del./2015 (ASSESSMENT YEAR : 2011-12) ITO (E), vs. Andhra Pradesh Technology Development Trust Ward 1(1), & Promotion Centre, Delhi. 23926, Institutional Area, Lodhi Road, New Delhi – 110 003. (PAN : AAATA5160B) (APPELLANT) (RESPONDENT) ASSESSEE BY : None REVENUE BY : Shri Atiq Ahmad, Senior DR Date of Hearing : 18.09.2017 Date of Order : 21.09.2017 O R D E R PER KULDIP SINGH, JUDICIAL MEMBER : The appellant, Andhra Pradesh Technology Development & Promo…

ITO (E), New Delhi vs. M/S. the Indian Golf Union, New Delhi

In the result, the Appeal filed by the Revenue stands dismissed

ITA 4219/DEL/2016[2012-13]Status: DisposedITAT Delhi03 Jan 2017AY 2012-13

Bench: Shri H.S. Sidhu

For Appellant: Sh. A.K. Khanna, CAFor Respondent: Sh. S.K. Jain, Sr. DR
Section 11Section 12ASection 13(8)Section 143(3)Section 2(15)

…ing fees and the Hon'ble Tribunal did not accept the argument of DIT(E) that the assessee was involved in any business activity and the exemption was allowed. Recently the Hon'ble Delhi High Court in the case of India Trade Promotion Organization vs. DGIT(E), 53 Taxmann.com 404 (Delhi) 2015 (order dated 22.01.2015) has upheld the constitution validity of the proviso of section 2(15) which was under challenge being discriminatory in view of the Article 14 (Equality before law) of the Constitution of India but the Hon'ble High Court has read down the strict and literal Interpretation of the Proviso of section 2(15)…

M/S. Deshpande Educational Trust, Hubli vs. Asst Commissioner of Income Tax, Hubli

In the result, both the appeals of the assessee are dismissed

ITA 1422/BANG/2016[2011-12]Status: DisposedITAT Bangalore13 Oct 2016AY 2011-12

Bench: Shri A. K. Garodia & Smt Asha Vijayaraghavan

For Appellant: Shri H. N. Khincha, C. AFor Respondent: Shri Tshering Ongda, JCIT
Section 11Section 12ASection 2

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCH ‘A’, BANGALORE BEFORE SHRI A. K. GARODIA, ACCOUNTANT MEMBER AND SMT ASHA VIJAYARAGHAVAN, JUDICIAL MEMBER ITA No.1422 & 1423 (Bang) 2016 (Assessment year : 2011-12 & 2012-13) Deshpande Education Trust, BVBCET Campus, Vidyanagar, Hubli - 580031 PAN: AABTD4450G Appellant Vs The ACIT, Circle 1(1), Hubli Respondent Assessee by : Shri H. N. Khincha, C. A. Revenue by : Shri Tshering Ongda, JCIT Date of hearing : 26-09-2016 Date of pronouncement: : 13-10-2016 O R D E R PER SHRI A.K.GARODIA, AM Both these are appeals are filed by the assessee and these are di…

ITO (E), New Delhi vs. Socirty for Promotion of Indian Classical Music and Cultural Amongst Youth (Spic Macay), New Delhi

In the result the appeal of the Revenue is dismissed

ITA 6120/DEL/2015[2011-12]Status: DisposedITAT Delhi29 Sept 2016AY 2011-12

Bench: Shri J. Sudhakar Reddyay: 2011-12 Ito (E) Vs. Society For Promotion Of Indian Ward 2(2) Classical Music & Cultural Room No.2410 Amongst Youth (Spic Macay) 24Th Floor 41/42, Lucknow Road E 2 Block New Delhi 110 054 Dr.Sp Mukharji Civik Centre New Delhi 110 002 Pan: Aabts 8382 A (Appellant) (Respondent) Appellant By : Sh. Rajesh Kumar, Sr.D.R. Respondent By : Sh. Kapil Goel, Adv. Order

For Appellant: Sh. Rajesh Kumar, Sr.D.RFor Respondent: Sh. Kapil Goel, Adv
Section 11(1)Section 12ASection 2(15)

…not made out any specific case to show that the assessee is involved in any trade, commerce or business to attract the mischief of the Proviso of section ,2(15). 3.8 The Hon'ble Delhi High Court in the case of India Trade Promotion Organisation vs, DGIT(E), 53 Taxmann.com 404 (Delhi) 2015 (order dated 22/01/2015) has upheld the constitution validity of the proviso of section 2(15) which was under challenge being discriminatory in view of the Article 14 (Equality-before law) of the Constitution of India but the Hon'ble High Court has read down the strict and literal interpretation of the Proviso of section 2(15)…

DCIT (Exemption), New Delhi vs. Science Olympiad Foundation, New Delhi

In the result revenue appeal is dismissed

ITA 5407/DEL/2015[2011-12]Status: DisposedITAT Delhi02 Jun 2016AY 2011-12

Bench: Shri H.S. Sidhu & Shri O.P. Kant

For Appellant: Sh. Ved Jain, Adv.& ShFor Respondent: Sh.S.R. Senapathi, Sr. DR
Section 11Section 11(1)Section 13(8)Section 143(1)Section 143(2)Section 143(3)Section 2(15)

…e submissions of the assessee that mere receipt of fees and charges etc. does not mean that the assessee is involved in any trade, commerce or business etc. 4.6 Recently the Hon’ble High Court in the case of India Trade Promotion Organisation vs. DGIT(E), 53 Taxmann.com 404 (Delhi) 2015 5 (order dated 22.1.2015_ has upheld the constitution validity of the proviso of section 2(15) which was under challenge being discriminatory in view of the Article 14 (Equality before law) of the Constitution of India but the Hon’ble High Court has read down the strict and literal interpretation of the Proviso of Section…

ADIT (E), New Delhi vs. M/S Apparel Export Promotion Council, New Delhi

In the result the both appeals of the Revenue are dismissed

ITA 645/DEL/2013[2009-10]Status: DisposedITAT Delhi30 Mar 2016AY 2009-10

Bench: Shri H.S.Sidhu, J.M. & Shri J.Sudhakar Reddy, Am

For Appellant: Sh. KK Jaiswal, D.RFor Respondent: Sh. Kidus Puri, C.A
Section 11Section 12Section 2(15)Section 25

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : “A” NEW DELHI BEFORE SHRI H.S.SIDHU, J.M. AND SHRI J.SUDHAKAR REDDY, AM ITA No: 645/Del/2013 AY : 2009-10 ADIT (E) vs. Apparel Export Promotion Council Inv. Circle 1 A 223, Okhla Industrial Area New Delhi Phase I New Delhi 110 020 PAN: AAACA 5150 G C.O. No.55/Del/13 (In ITA No: 645/Del/2013) AY : 2009-10 Apparel Export Promotion Council vs. ADIT(E), Inv. Circle 1 New Delhi New Delhi ITA No: 549/Del/2013 AY : 2010-11 DCIT, Circle 1(1) vs. Apparel Export Promotion Council New Delhi New Delhi (Appellant) (Respondent) Appellant by : Sh. KK Jaiswal, D.R. Res…

Sh. Dhruv Gupta, New Delhi vs. ACIT, New Delhi

In the result the both appeals of the Revenue are dismissed

ITA 549/DEL/2013[2008-09]Status: DisposedITAT Delhi30 Mar 2016AY 2008-09

Bench: Shri H.S.Sidhu, J.M. & Shri J.Sudhakar Reddy, Am

For Appellant: Sh. KK Jaiswal, D.RFor Respondent: Sh. Kidus Puri, C.A
Section 11Section 12Section 2(15)Section 25

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : “A” NEW DELHI BEFORE SHRI H.S.SIDHU, J.M. AND SHRI J.SUDHAKAR REDDY, AM ITA No: 645/Del/2013 AY : 2009-10 ADIT (E) vs. Apparel Export Promotion Council Inv. Circle 1 A 223, Okhla Industrial Area New Delhi Phase I New Delhi 110 020 PAN: AAACA 5150 G C.O. No.55/Del/13 (In ITA No: 645/Del/2013) AY : 2009-10 Apparel Export Promotion Council vs. ADIT(E), Inv. Circle 1 New Delhi New Delhi ITA No: 549/Del/2013 AY : 2010-11 DCIT, Circle 1(1) vs. Apparel Export Promotion Council New Delhi New Delhi (Appellant) (Respondent) Appellant by : Sh. KK Jaiswal, D.R. Res…

ITO (Exemptions), New Delhi vs. M/S. Indian Society for Applied Behavioural Science, New Delhi

In the result, the appeal filed by the Revenue stands dismissed

ITA 3637/DEL/2015[2010-11]Status: DisposedITAT Delhi11 Dec 2015AY 2010-11

Bench: Shri N.K. Saini & Smt. Beena Pillai

Section 10Section 12ASection 2(15)Section 80G

…usiness and the case of the assessee is also covered by the orders of the Hon’ble Tribunal as referred above. 4.7 Recently the Hon’ble Delhi High Court in the case of India Trade Promotion Organization vs. ITA No. 3637/D/2015 & CO No. 278/D/2015 5 DGIT(E), 53 Taxmann.com 404 (Del.) 2015 (order dated 22/01/2015) has upheld the constitution validity of the proviso of section 2(15) which was under challenge being discriminatory in view of the Article 14 (Equality before law) of the Constitution of India but the Hon’ble High Court has read down the strict and literal interpretation of the proviso of section 2(15)…

DDIT (E), Delhi vs. M/S. All India Football Federation, New Delhi

ITA 6352/DEL/2013[2009-10]Status: DisposedITAT Delhi23 Sept 2015AY 2009-10

Bench: Shri Inturi Rama Rao & Smt. Beena Pillai

Section 11Section 2(15)

…DELHI BENCH:‘A’ NEW DELHI BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER & SMT. BEENA PILLAI, JUDICIAL MEMBER I.T.A .No. 6352/Del/2013 (ASSESSMENT YEAR-2009-10) DDIT(E), vs All India Football Federation, Inv. Cir.-I, Sector-19, Phase-I, Delhi. Dwarka, New Delhi. AADTS1441C Appellant by Sh. K.K. Jaiswal, DR Respondent by Sh. Sunil Arora, CA Sh. Pankaj Jain, CA Ms. Ruchika Jain, CA Date of Hearing 07.09.2015 Date of Pronouncement 23.09.2015 ORDER PER BEENA PILLAI, JUDICIAL MEMBER: This is an appeal filed by the Revenue arising from the order of the of ld. CIT(A)’s- XXI, New Delhi dated 16.09.2013 for A.Y.…