M/S COUNCIL FOR LEATHER EXPORTS,CHENNAI vs. DCIT, CHENNAI CIRCLECHENNAI, CHENNAI
In the result, appeal filed by the assessee is allowed
ITA 948/CHNY/2023[2016-17]Status: DisposedITAT Chennai07 Aug 2024AY 2016-17
Bench: Shri Aby T Varkey, Hon’Ble & Shri S. R. Raghunatha, Hon’Bleआयकरअपीलसं./Ita No.: 948/Chny/2023 िनधा"रणवष" / Assessment Year: 2016-17 The Deputy Commissioner Of M/S. Council For Leather V. Income Tax (Exemption), Exports, Chennai Circle, No.1, Sivaganga Road, Chennai-34. Nungambakkam, Chennai – 600 034. [Pan: Aaacc-4697-G] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ"क"ओरसे/Appellant By : Shri. R. Vijayaraghavan, Advocate ""यथ"क"ओरसे/Respondent By : Shri. Krishnan Ramaswamy, Jcit सुनवाई क" तारीख/Date Of Hearing : 30.05.2024 घोषणा क" तारीख/Date Of Pronouncement : 07.08.2024 आदेश /O R D E R
For Appellant: Shri. R. Vijayaraghavan, AdvocateFor Respondent: Shri. Krishnan Ramaswamy, JCIT
Section 10Section 11Section 11(5)Section 2Section 2(15)
2 to sec.2(15), which reads as under:
“Further, the advancement of any other object of general public utility shall not be considered as charitable purpose, if it involves the carrying on of any activity in the nature of trade, commerce or business, or any activity of rendering any service in relation to any trade, commerce or business