referred to following
case laws:
1. PHD Chamber of Commerce & Industry vs. DIT(E) [2012] 357 ITR 296
(Del).
2. CIT vs. Lucknow Development ... within the expressions
"business", "trade" or "commerce".
(e) If the object or purpose of an institution is charitable
E) 371 ITR 333
V. PHD Chamber of Commerce and Industry Vs. DIT (E) 357 ITR 296
VI. National Interest Exchange of India ... trade, commerce or manufacture or any
adventure or concern in the nature of trade, commerce or manufacture. The
Page | 17
ADIT(E),Vs.Ernet India
2017
Assessment Year 2013-14
ITO(E), Ward 1(3) Delhi Chamber of
E 2 Block, Room Commerce
no.2419 vs. 49, 2nd floor
24th ... 2017)
Assessment Year 2013-14
Delhi Chamber of Commerce vs. ITO(E), Ward 1(3)
New Delhi New Delhi
(Appellant) (Respondent)
For Assessee : Sh.Manu
well as
submissions filed in this regard. The appellant i.e. Maharatta Chamber of
Commerce, Industries & Agriculture is a company registered ... advancement of dominant objective of the Trust i.e. advancement of trade,
commerce, industry etc. If the activities are examined with reference to
dominant objective
selling the plots, considering
the underlying concept of a trading Corporation i.e. buying and
selling , there is no aspect of buying or selling ... nature, trade, commerce or business or any activity of
rendering any service in relation to any trade, commerce or
business, for a cess
assessee, who are engaged in
commercial activities i.e. carrying on business,
trade or commerce, in the garb of 'public
utilities' to avoid ... object of the Acts; no services are
rendered to any particular trade, commerce or
business; whatever the income is earned /
received by the assessee even
charitable purpose given under section 2(15) of the Act, i.e. 'advancement of any
9
other object of general public utility ... nature of trade, commerce or business or rendering of any service in relation to any
trade, commerce or business." (emphasis supplied)
It would, thus
vide order dated 22.06.1994, F. No. DIT(E) 94-95/ T-362/94 147 by
DIT(E) New Delhi. The activates/ object of the assessee ... public utility
confined to a section of the public i.e. those interested in
commerce" are not objects of general public utility
Section 2(15) of I.T.Act has been amended w.e.f 01.04.2009.
The relevant provision is reproduced below:
(15) "charitable purpose ... Delhi -Trib.)
PHD Chamber of Commerce & Industry vs. DIT(E) [2013] 357 ITR
296 (Delhi)
Patanjali Yogpeeth (Nyas) vs. ADIT (E
nature of trade, commerce or business."
Also, association has been organizing matches even in the remote areas in Rajasthan e.g. Barmer,
Dungarpur, Hanumangarh ... trade, commerce or business" activities.
11. We now take up each of the issues raised by the Ld.DIT(E) in his order
