FEDERATION OF EUROPEAN BUSINESS IN INDIA,DELHI vs. CIT(EXEMPTION), DELHI
In the result, the appeal of the assessee is allowed as above
ITA 2446/DEL/2025[-]Status: DisposedITAT Delhi03 Dec 2025
Bench: Shri Challa Nagendra Prasad & Shri Avdhesh Kumar Mishrafederation Of European Commissioner Of Income Business In India, Tax (Exemption), Aiwan-E-Ghalib Complex, Vs. E-2, Civic Centre, Mata Sundari Lane, Minto Road, Minto Road, New Delhi-110002 New Delhi-110002 Pan: Aafcf5934N (Appellant) (Respondent) Appellant By Sh. Amol Sinha, Advocate Sh. Ankit Kumar, Advocate Respondent By Sh. Jitender Singh, Cit-Dr Date Of Hearing 15/10/2025 Date Of Pronouncement 03/12/2025 Order Per Avdhesh Kumar Mishra, Am This Appeal Filed By The Assessee Is Directed Against The Order Dated 06.03.2025 Of The Commissioner Of Income Tax (Exemption), New Delhi [‘Cit(E)’].
Section 12ASection 12A(1)(ac)Section 2(15)Section 8
251(2) of the Act to the ICC by treating the entire income/receipts of the ICC as business receipt and taxed the same at the rate applicable to the companies. The Id CIT(A) by doing so rejected the methodology adopted by the AO of bifurcating the total receipts into business and charitable one
Now the issue before us whether
