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“Section 2(15)”

Section References (mined)Section 2Section 2(15)1,405 judgments

The decision most relied on for Section 2(15) is 279 ITR 331/149 Taxman 15 (Guj.); 5. CIT v. Sabari Enterprises (298 ITR 141), cited in 706 judgments on BharatTax.

Leading authorities on Section 2(15)

279 ITR 331/149 Taxman 15 (Guj.); 5. CIT v. Sabari Enterprises
298 ITR 141 · 2008 · High Court
706
citing judgments

Employee contributions to provident fund or ESI, even if deposited after the due date specified in the respective welfare statutes, are allowable as a deduction under Section 36(1)(va) if paid before the due date for filing the income-tax return. This judgment aligns the treatment of employee contributions with employer contributions under Section 43B.

ACIT v. Ahmedabad Urban Development Authority
143 Taxmann.com 278 · 2022 · Supreme Court
390
citing judgments

If activities for the advancement of general public utility are carried on as a business, income from such activities is not exempt under Section 11, even if the profits are utilized for the main charitable object. The argument that profits from general public utility activities can be ploughed back to charity to maintain exemption is not a good law.

Addl. CIT v. Surat Art Silk Cloth Manufacturers Association
121 ITR 1 · 1980 · Supreme Court
328
citing judgments

A charitable institution, whose predominant object is general public utility, can engage in non-charitable activities yielding incidental profits, provided these profits are deployed to achieve the dominant charitable object. A subsidiary object, if ancillary to the primary charitable purpose, does not negate the institution's charitable character.

Sole Trustee, Loka Shikshana Trust v. CIT
101 ITR 234 · 1975 · Supreme Court
323
citing judgments

This case defines 'education' under Section 2(15) of the Income Tax Act as systematic instruction, schooling, or training given to the young for preparation for the work of life. It clarifies that 'education' in this context has a narrow meaning, not extending to every acquisition of further knowledge.

CIT v. Yokogawa India Ltd.
341 ITR 385 · 2012 · High Court
270
citing judgments

A provision for doubtful debts cannot be added back while computing book profits under Section 115JB of the Income-tax Act for Minimum Alternate Tax (MAT) purposes.

CIT v. Andhra Chamber of Commerce
55 ITR 722 · 1965 · Supreme Court
167
citing judgments

An organization qualifies as having a charitable purpose if its primary object is the advancement of general public utility, even if its members receive incidental benefits. The existence of incidental non-charitable objects does not negate its charitable status.

Queen’s Educational Society v. CIT
372 ITR 699 · 2015 · Supreme Court
152
citing judgments

An educational institution that generates a surplus does not automatically lose its charitable status or cease to exist solely for educational purposes. This is true if the surplus is reinvested for its educational objectives, and the predominant object test determines if the institution's primary aim is education or profit.

India Trade Promotion Organization v. DGIT(Exemption)
371 ITR 333 · 2015 · High Court
128
citing judgments

An institution engaged in the advancement of general public utility retains its charitable character and eligibility for exemptions under Section 11 or approval under Section 10(23C)(iv) provided profit is not its predominant motive, even if it generates incidental surpluses or collects fees.

Judgments citing Section 2(15)

Rotary District Welfare Fund R.I.D.3131, Pune vs. CIT (E), Pune

The appeal is ALLOWED FOR STATISTICAL PURPOSES

ITA 1490/PUN/2024[-]Status: DisposedITAT Pune26 Nov 2024

Bench: Hon’Ble Smt Astha Chandra & Shri G. D. Padmahshaliआयकर अपीलसं. / Ita No. 1490/Pun/2024 Rotary District Welfare Fund R.I.D. 3131 Flat No.02, Nalini Apartment, S.No. 03/10, Erandwane, Karve Rd., Pune-4110004. Pan:Aactr7246R . . . . . . . अपीलाथ" / Appellant

For Appellant: Mr Sharad Shah [‘Ld. AR’]For Respondent: Mr Ajaykumar Kesari [‘Ld. DR’]
Section 12ASection 2(15)Section 80GSection 80G(5)Section 80G(5)(iii)Section 80G(5)(iv)

appellant assessee is a Trust registered vide Regn No. E-7383(Pune) on 11/01/2016 with objects akin to ‘charitable purpose’ as defined by section 2(15) of the Act. On an application, the appellant Trust was granted a provisional registration ITAT-Pune Page 3 of 8 Rotary District Welfare Fund

The Thanthi Trust, Chennai vs. CIT(Exemptions), Chennai

In the result, the appeal of the assessee is allowed

ITA 1369/CHNY/2024[2018-19]Status: DisposedITAT Chennai26 Nov 2024AY 2018-19

Bench: Shri Aby T Varkey, Hon’Ble & Shri S.R.Raghunatha, Hon’Bleआयकरअपीलसं./Ita No.: 1369/Chny/2024 िनधा"रणवष" / Assessment Year: 2018-19 Commissioner Of Income Tax The Thanthi Trust, V. (Exemptions), No. 86, Evk Sampath Road, Chennai – 600 034. Vepery, Chennai – 600 007. [Pan: Aaatt-0038-R] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ"क"ओरसे/Appellant By : Shri. V.S. Jayakumar, Sr. Advocate For Shri.Mudit Bohara, Advocate & Shri. K.R. Adivarahan, Ca ""यथ"क"ओरसे/Respondent By : Shri. Nilay Baran Som, Cit सुनवाई क" तारीख/Date Of Hearing : 30.08.2024 घोषणा क" तारीख/Date Of Pronouncement : 26.11.2024 आदेश /O R D E R

For Appellant: Shri. V.S. Jayakumar, Sr. Advocate for Shri.Mudit Bohara, Advocate and Shri. K.RFor Respondent: Shri. Nilay Baran Som, CIT
Section 11(4)Section 12ASection 143(1)Section 143(2)Section 143(3)Section 263

continues to be invested in subsequent years, the income arising out of such income is taxable at MMR. Since the provisions of Section 2(15) is invoked in assessee's case for the detailed discussion above, the taxing of this portion at MMR makes no difference in taxation. However ... event of any possible relief in the appellant forum against invoking of Section 2(15) arises, this addition u/s 13(1)(c) & (d) would prevail for the violated sum of Rs. 33.9 crores. Subsequently, considering the assessee’s reply the AO passed an assessment order u/s.143

The Maharaja Pratapsinh Coronation Gymkhana, Vadodara vs. The Income Tax Officer, Exemption Ward, Vadodara

In the result, all the appeals of the assessee are allowed for statistical purposes

ITA 939/AHD/2023[2012-13]Status: DisposedITAT Ahmedabad22 Nov 2024AY 2012-13

Bench: Dr. B.R.R. Kumar, Vice-Ms. Suchitra Kamble

For Appellant: Shri Tushar Hemani, Sr. Advocate &For Respondent: Smt. Mamta Singh, Sr DR
Section 11Section 12ASection 13(8)Section 2(15)Section 250

holding that the activities of the appellant is not in the nature of charitable purpose in view of the definition of section 2(15) and treating the activities of the club as of commercial nature. 2. The Ld. Commissioner of Income Tax (Appeals), NFAC, Delhi has erred ... granted registration u/s 12A/AA of the Act. The Revenue Authorities held that the assessee has been covered by the first proviso to Section 2(15) of the Act based on the fees collected by the assessee against the services provided to the members as well as non-members. This matter

The Maharaja Pratapsinh Coronation Gymkhana, Vadodara vs. The Income Tax Officer, Exemption Ward, Vadodara

In the result, all the appeals of the assessee are allowed for statistical purposes

ITA 938/AHD/2023[2011-12]Status: DisposedITAT Ahmedabad22 Nov 2024AY 2011-12

Bench: Dr. B.R.R. Kumar, Vice-Ms. Suchitra Kamble

For Appellant: Shri Tushar Hemani, Sr. Advocate &For Respondent: Smt. Mamta Singh, Sr DR
Section 11Section 12ASection 13(8)Section 2(15)Section 250

holding that the activities of the appellant is not in the nature of charitable purpose in view of the definition of section 2(15) and treating the activities of the club as of commercial nature. 2. The Ld. Commissioner of Income Tax (Appeals), NFAC, Delhi has erred ... granted registration u/s 12A/AA of the Act. The Revenue Authorities held that the assessee has been covered by the first proviso to Section 2(15) of the Act based on the fees collected by the assessee against the services provided to the members as well as non-members. This matter

The Maharaja Pratapsinh Coronation Gymkhana, Vadodara vs. The Income Tax Officer, Exemption Ward, Vadodara

In the result, all the appeals of the assessee are allowed for statistical purposes

ITA 937/AHD/2023[2010-11]Status: DisposedITAT Ahmedabad22 Nov 2024AY 2010-11

Bench: Dr. B.R.R. Kumar, Vice-Ms. Suchitra Kamble

For Appellant: Shri Tushar Hemani, Sr. Advocate &For Respondent: Smt. Mamta Singh, Sr DR
Section 11Section 12ASection 13(8)Section 2(15)Section 250

holding that the activities of the appellant is not in the nature of charitable purpose in view of the definition of section 2(15) and treating the activities of the club as of commercial nature. 2. The Ld. Commissioner of Income Tax (Appeals), NFAC, Delhi has erred ... granted registration u/s 12A/AA of the Act. The Revenue Authorities held that the assessee has been covered by the first proviso to Section 2(15) of the Act based on the fees collected by the assessee against the services provided to the members as well as non-members. This matter

ITO(Exmp)-2(4), Mumbai vs. Mehli Mehta Music Foundation, Mumbai

In the result the appeal filed by the revenue stands dismissed

ITA 4545/MUM/2023[2018-19]Status: DisposedITAT Mumbai22 Nov 2024AY 2018-19

Bench: Smt Beena Pillai & Shri Prabhash Shankar[Assessment Year: 2018-19] Income Tax Officer, Mehli Mehta Music Exemption Ward- 2(4) Foundation 609, 6Th Floor, 2, Banoo Mansion, Mtnl Building, Cumballa Hill Road, Vs. Cumballa Hill, Kemps Corner, Mumbai- 400026. Mumbai- 400026. Pan: Aaatt2799K (Appellant) (Respondent)

For Appellant: Shri P. J. Pardiwala & Mayank ThosarFor Respondent: Shri R. R. Makwana (SR. D.R.)
Section 11Section 11(1)(d)Section 2Section 2(15)

what goes as normal schooling, and accordingly, the activity of the assessee would not be construed as education within the meaning of Section 2(15) of the Act. 2. On the facts and circumstances of the case and in law the Ld. CIT(A) NFAC erred in allowing the claim ... Society v/s CCIT (2022) 143 Taxmann.com 276 (SC). The activity of the assessee would not be construed as education within the meaning of Section 2(15) of the Act. 3. On the facts and circumstances of the case and in law the Ld. CIT(A) NFAC erred in allowing

Mehli Mehta Music Foundation, Mumbai vs. ITO, Exemption Ward-2(4), Mumbai

Appeal is dismissed

ITA 4307/MUM/2023[2017-18]Status: DisposedITAT Mumbai21 Nov 2024AY 2017-18

Bench: Smt Beena Pillai & Shri Prabhash Shankar

For Appellant: Shri P. J. Pardiwala/ Nitesh Joshi &For Respondent: Shri R. R. Makwana (SR. D.R.)
Section 11Section 143(3)Section 2(15)

Appeals) erred in upholding the denial of exemption under section 11 to your appellant, on account of the applicability of the proviso to section 2(15). 7. The learned Commissioner (Appeals) was not justified in holding that the appellant's activities fell under the category of "advancement of any other ... indirectly connected with motive to earn profit, by sale of programs and conducting orchestra. The Ld. AO thus invoked the provision to section 2(15) of the Act. 3.5. The Ld.AO also observed from the income and expenditure account that, the assessee earned huge surplus of Rs.2

Mehli Mehta Music Foundation, Mumbai vs. ITO, Exemption Ward-2(4), Mumbai

ITA 4306/MUM/2023[2016-17]Status: DisposedITAT Mumbai21 Nov 2024AY 2016-17

Bench: Smt Beena Pillai & Shri Prabhash Shankar

For Appellant: Shri P. J. Pardiwala/ Nitesh Joshi &For Respondent: Shri R. R. Makwana (SR. D.R.)
Section 11Section 143(3)Section 2(15)

Appeals) erred in upholding the denial of exemption under section 11 to your appellant, on account of the applicability of the proviso to section 2(15). 7. The learned Commissioner (Appeals) was not justified in holding that the appellant's activities fell under the category of "advancement of any other ... indirectly connected with motive to earn profit, by sale of programs and conducting orchestra. The Ld. AO thus invoked the provision to section 2(15) of the Act. 3.5. The Ld.AO also observed from the income and expenditure account that, the assessee earned huge surplus of Rs.2

Mehli Mehta Music Foundation, Mumbai vs. Income Tax Officer, Exemption Ward-2(4), Mumbai

ITA 4261/MUM/2023[2009-10]Status: DisposedITAT Mumbai21 Nov 2024AY 2009-10

Bench: Smt Beena Pillai & Shri Prabhash Shankar

For Appellant: Shri P. J. Pardiwala/ Nitesh Joshi &For Respondent: Shri R. R. Makwana (SR. D.R.)
Section 11Section 143(3)Section 2(15)

Appeals) erred in upholding the denial of exemption under section 11 to your appellant, on account of the applicability of the proviso to section 2(15). 7. The learned Commissioner (Appeals) was not justified in holding that the appellant's activities fell under the category of "advancement of any other ... indirectly connected with motive to earn profit, by sale of programs and conducting orchestra. The Ld. AO thus invoked the provision to section 2(15) of the Act. 3.5. The Ld.AO also observed from the income and expenditure account that, the assessee earned huge surplus of Rs.2

Mehli Mehta Music Foundation, Mumbai vs. Income Tax Officer, Exemption Ward-2(4), Mumbai

ITA 4260/MUM/2023[2014-15]Status: DisposedITAT Mumbai21 Nov 2024AY 2014-15

Bench: Smt Beena Pillai & Shri Prabhash Shankar

For Appellant: Shri P. J. Pardiwala/ Nitesh Joshi &For Respondent: Shri R. R. Makwana (SR. D.R.)
Section 11Section 143(3)Section 2(15)

Appeals) erred in upholding the denial of exemption under section 11 to your appellant, on account of the applicability of the proviso to section 2(15). 7. The learned Commissioner (Appeals) was not justified in holding that the appellant's activities fell under the category of "advancement of any other ... indirectly connected with motive to earn profit, by sale of programs and conducting orchestra. The Ld. AO thus invoked the provision to section 2(15) of the Act. 3.5. The Ld.AO also observed from the income and expenditure account that, the assessee earned huge surplus of Rs.2

Karnataka Chinmaya Seva Trust, Bengaluru vs. DCIT-(Exemptions) Circle-1, Bangalore

ITA 1266/BANG/2024[2012-13]Status: DisposedITAT Bangalore19 Nov 2024AY 2012-13

Bench: Mrs. Beena Pillai & Shri Ramit Kochar

For Appellant: Revenue byFor Respondent: Date of hearing
Section 11Section 11(1)(a)Section 12ASection 143(1)Section 143(2)Section 143(3)Section 80G(5)(vi)

IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE “A” BENCHES, BANGALORE BEFORE MRS. BEENA PILLAI, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR

Karnataka Chinmaya Seva Trust, Bengaluru vs. DCIT-(Exemptions) Circle-1, Bangalore

ITA 1265/BANG/2024[2011-12]Status: DisposedITAT Bangalore19 Nov 2024AY 2011-12

Bench: Mrs. Beena Pillai & Shri Ramit Kochar

For Appellant: Revenue byFor Respondent: Date of hearing
Section 11Section 11(1)(a)Section 12ASection 143(1)Section 143(2)Section 143(3)Section 80G(5)(vi)

IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE “A” BENCHES, BANGALORE BEFORE MRS. BEENA PILLAI, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR

Dy. Commissioner of Income Tax(Exemptions)-2(1), Mumbai vs. Swami Vivekanand Medical Mission, Mumbai

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

ITA 3531/MUM/2024[2020-21]Status: DisposedITAT Mumbai19 Nov 2024AY 2020-21

Bench: Smt. Beena Pillai & Shri Prabhash Shankarassessment Year: 2020-21 & Assessment Year: 2020-21 Dy. Commissioner Of Income Swami Vivekanand Tax (Exemptions)-2(1), Medical Mission Room No. 608, 6Th Floor, Peddar C/O Sanjivani Hospital, Vs. Road, Cumbala Hill, Datta Mandir Road, Mumbai - 400026 Virar(W) Mumbai – 401303 Pan: Aabts9185K (Appellant) (Respondent) Present For: Assessee By : Shri Anil Sathe,Ca Revenue By : Shri Dr Kishore Dhule,Cit(Dr) Date Of Hearing : 28.10.2024 Date Of Pronouncement : 19.11.2024 O R D E R Per : Prabhash Shankar: The Above Two Appeals Filed By The Revenue Emanate From The Appellate Order Passed By The Ld. Cit(A)/National Faceless Appeal Centre (Nfac), Delhi, With Regard To The Assessment/Penalty Orders Passed Under Section 143(3) & 270A Of The Income Tax Act 1961, (In Short ‘The Act’) For The A.Y. 2020-21. 2. We Take Up The Quantum Appeal First Relating To Assessment Order In Ita No.3531/M/2024 Assessment Year: 2020-21. The Revenue Has Raised Following Grounds Of Appeal :

For Appellant: Shri Anil Sathe,CAFor Respondent: Shri Dr Kishore Dhule,CIT(DR)
Section 11Section 143(3)Section 2(15)

activities even though incidental to the main activity can still be not charitable as per and can be hit by the provision of section 2(15) of the Act? 5. Whether on facts and circumstances of the case and in law, the Ld. CIT(A) was justified in concluding that ... activities of assessee being incidental to main activity do not qualify to be trade, commerce or business covered vide proviso to section 2(15) of the Act not withstanding laid down by the Hon'ble Supreme Court in civil appeal no. 21762 of 2017 in various batch of appeal

Dy. Commissioner of Income Tax(Exemptions)-2(1), Mumbai vs. Swami Vivekanand Medical Mission, Mumbai

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

ITA 3530/MUM/2024[2020-21]Status: DisposedITAT Mumbai19 Nov 2024AY 2020-21

Bench: Smt. Beena Pillai & Shri Prabhash Shankarassessment Year: 2020-21 & Assessment Year: 2020-21 Dy. Commissioner Of Income Swami Vivekanand Tax (Exemptions)-2(1), Medical Mission Room No. 608, 6Th Floor, Peddar C/O Sanjivani Hospital, Vs. Road, Cumbala Hill, Datta Mandir Road, Mumbai - 400026 Virar(W) Mumbai – 401303 Pan: Aabts9185K (Appellant) (Respondent) Present For: Assessee By : Shri Anil Sathe,Ca Revenue By : Shri Dr Kishore Dhule,Cit(Dr) Date Of Hearing : 28.10.2024 Date Of Pronouncement : 19.11.2024 O R D E R Per : Prabhash Shankar: The Above Two Appeals Filed By The Revenue Emanate From The Appellate Order Passed By The Ld. Cit(A)/National Faceless Appeal Centre (Nfac), Delhi, With Regard To The Assessment/Penalty Orders Passed Under Section 143(3) & 270A Of The Income Tax Act 1961, (In Short ‘The Act’) For The A.Y. 2020-21. 2. We Take Up The Quantum Appeal First Relating To Assessment Order In Ita No.3531/M/2024 Assessment Year: 2020-21. The Revenue Has Raised Following Grounds Of Appeal :

For Appellant: Shri Anil Sathe,CAFor Respondent: Shri Dr Kishore Dhule,CIT(DR)
Section 11Section 143(3)Section 2(15)

activities even though incidental to the main activity can still be not charitable as per and can be hit by the provision of section 2(15) of the Act? 5. Whether on facts and circumstances of the case and in law, the Ld. CIT(A) was justified in concluding that ... activities of assessee being incidental to main activity do not qualify to be trade, commerce or business covered vide proviso to section 2(15) of the Act not withstanding laid down by the Hon'ble Supreme Court in civil appeal no. 21762 of 2017 in various batch of appeal

Shree Kalol Sthanakvasi Jain Mitra Mandal, Ahmedabad vs. The CIT(Exemption), Ahmedabad

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 947/AHD/2024[NA]Status: DisposedITAT Ahmedabad18 Nov 2024

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

For Appellant: Shri Vinit N. Shah, ARFor Respondent: Shri A.P. Singh, CIT-DR
Section 12ASection 12A(1)(ac)Section 2(15)

objectives of the trust appeared to be restricted to the welfare of its members rather than the public at large. The provisions of section 2(15) of the Income Tax Act, which defines "charitable purpose," include activities aimed at benefiting the public or a section of the public. Since ... serve a broader public interest, Ld. CIT(E) held that the applicant trust did not meet the charitable criteria outlined in section 2(15) of the Income Tax Act. Accordingly, the application for registration under section 12A was rejected, and the provisional registration granted earlier was cancelled. 4. The assessee

Smt. Lingammal Ramaraju Shastra Prathishta Trust, Rajapalayam vs. ACIT (Exemptions), Coimbatore

ITA 1250/CHNY/2024[2018-19]Status: DisposedITAT Chennai18 Nov 2024AY 2018-19
Section 11Section 12ASection 142(1)Section 143(2)Section 143(3)Section 263Section 264

course of carrying out the advancement of any other object of General Public Utility; (c) that the provisions of the proviso to Section 2(15) stood violated and (d) that the observations of the Hon'ble Apex Court in the case of ACIT(E) V. Ahmedabad Urban Development Authority ... assessee's activities of running a library and music school are not education and that it falls under the last limb of Section 2(15) of the Act, namely advancement of General Public Utility, then also the assessee's claim for exemption fails, since the activity of running a petrol

Ekal Gramothan Utpad Foundation, Delhi vs. Commissioner of Income Tax (Exemptions), New Delhi

In the result, both the Appeals filed by the assessee are allowed for statistical purposes

ITA 323/DEL/2024[2022-23]Status: DisposedITAT Delhi18 Nov 2024AY 2022-23

Bench: Shri Pradip Kumar Kedia & Shri Vimal Kumar

Section 12ASection 13(1)(c)Section 2(15)Section 80GSection 80G(5)

Ekal Gramothan-ITA 322 & 323 Commerce and there has been no infringement and there shall be no infringement to the 1st Proviso to Section 2(15). 5. Affidavit stating that no part of the income of 47-48 the Non-Profit Company endures, directly or indirectly for the benefit

Ekal Gramothan Utpad Foundation, Delhi vs. Commissioner of Income-Tax (Exemption), New Delhi

In the result, both the Appeals filed by the assessee are allowed for statistical purposes

ITA 322/DEL/2024[2022-23]Status: DisposedITAT Delhi18 Nov 2024AY 2022-23

Bench: Shri Pradip Kumar Kedia & Shri Vimal Kumar

Section 12ASection 13(1)(c)Section 2(15)Section 80GSection 80G(5)

Ekal Gramothan-ITA 322 & 323 Commerce and there has been no infringement and there shall be no infringement to the 1st Proviso to Section 2(15). 5. Affidavit stating that no part of the income of 47-48 the Non-Profit Company endures, directly or indirectly for the benefit

Historical Car Association of India, Chennai vs. ITO, CIT, Exemptions, Chennai

In the result, the appeal filed by the assessee is dismissed

ITA 2041/CHNY/2024[-]Status: DisposedITAT Chennai13 Nov 2024

Bench: Shri S.S. Viswanethra Ravi & Shri Jagadishआयकर अपील सं./I.T.A. No.2041/Chny/2024 Historical Cars Association Of India, Vs. The Commissioner Of 144/7, Rayala Techno Park, Old Income Tax (Exemption), Mahabalipuram Road, Kottivakkam, Chennai. Chennai 600 041. [Pan:Aafch2422M] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : None ""थ" की ओर से/Respondent By : Shri A. Sasikumar, Cit सुनवाई की तारीख/ Date Of Hearing : 06.11.2024 घोषणा की तारीख /Date Of Pronouncement : 13.11.2024 आदेश /O R D E R Per S.S. Viswanethra Ravi: This Appeal Filed By The Assessee Is Directed Against The Order Dated 28.06.2024 Passed By The Ld. Commissioner Of Income Tax (Exemption), Chennai.

For Appellant: NoneFor Respondent: Shri A. Sasikumar, CIT
Section 12ASection 2(15)Section 80GSection 80G(5)(iv)

impugned order and held that conducting historic cars rally does not fit into the definition of charitable purposes as defined under section 2(15) of the Act . Further, the ld. CIT(E) observed that the assessee’s application under Form 10AB seeking regular registration under section 12AB ... activity of the assessee in conducting historic cars rally etc. does not fit into the definition of charitable purpose as defined under section 2(15) of the Act as also noted by the ld. CIT(E) and before us, nothing was brought on record to substantiate the claim

Tamilnadu Small and Tiny Industries Limited, Chennai vs. ITO, Exemptions Ward 4, Chennai

In the result, the appeal filed by the assessee is partly allowed

ITA 1415/CHNY/2024[2015-16`]Status: DisposedITAT Chennai13 Nov 2024

Bench: Shri Aby T. Varkey & Shri Jagadishआयकर अपील सं./Ita No.1415/Chny/2024 िनधा9रण वष9 /Assessment Year: 2015-16 Tamilnadu Small & Tiny Industries The Income Tax Officer Association, Vs. (Exemptions), No.10, Gst Road, Guindy, Ward-4, Chennai – 600 032. Chennai. [Pan: Aaatt 2207J]

For Appellant: Shri T.Banusekar, AdvocateFor Respondent: Shri P. Krishna Kumar, JCIT
Section 11Section 12ASection 13(8)Section 143(3)Section 2(15)

Commissioner of Income Tax (Appeals) failed to appreciate that the appellant trust would not fall under the ambit of the proviso to section 2(15) of the income Tax Act. 6. For that the Commissioner of Income Tax (Appeals) failed to appreciate that the activities carried on by the appellant ... required. :- 3 -: 4. Grounds No.2 to 7 are relating to denial of exemption u/s. 11 of the Act invoking the provisio of section 2(15) and section 13(8) of income tax. 5. The assessee is an association registered u/s. 12AA of the Act and filed return of income admitting