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Acit(E), New Delhi vs India International Centre, New Delhi on 13 September, 2019 cites

India Trade Promotion Organization vs Director General Of Income Tax ... on 22 January, 2015

20) Recent judgment of Hon'ble Delhi High Court in the case of India Trade Promotion Organization v. D.G. of Income Tax (Exemptions) and others is directly on this issue and in fact makes the order of Ld. DIT (Exemption) as of no consequence. The Hon'ble Delhi High Court while upholding the constitutional validity of the first proviso to Section 2(15) introduced w.e.f. 01.04.2009 has held that even after insertion of first proviso to Section 2(15), what is required to be seen is that it is the dominant and main object that is predominant. So long as profit making is not the driving force and objective of the assessee, then merely charging some fee for some of the activities does
Delhi High Court Cites 51 - Cited by 46 - B D Ahmed - Full Document

C.I.T.-Iii,Pune vs Rajasthan And Gujarati Charitable ... on 13 December, 2017

(C.1) We have heard both sides. We have perused the materials on record. We have considered the judicial precedents referred to in the records, or brought to our attention at the time of hearing. Both sides are in agreement that all the disputed issues in this appeal are covered in favour of the assessee by orders of ITAT / Hon'ble High Court, in assessee's own case, in identical facts and circumstances. On perusal of grounds 1 and 2 in this appeal, we further find that there is already an admission from Revenue's side that ITAT has decided these issues in favour of the assessee in earlier year (though Revenue has preferred appeal in Hon'ble High Court). We are further aware that the issue raised in third ground of present appeal is covered in favour of the assessee by order of Hon'ble Supreme Court in the cases of CIT vs. Rajasthan & Gujarati Charitable Foundation Poona [2018] 89 taxmann.com 127 (SC) / 402 ITR 441 (SC) and by order of Hon'ble Delhi High Court in the case of DIT (Exemption) vs. Indraprastha Cancer Society 229 Taxman 93 (Del); and further, by order dated 02.07.2018 in ITA No.- 2555/Del/2015 of Co-ordinate Bench of ITAT, Delhi in the case Page 19 of 21 ITA No.- 5191/Del/2016 India International Centre.
Supreme Court - Daily Orders Cites 16 - Cited by 381 - Full Document

Director Of Income Tax (Exemption) vs M/S Indraprastha Cancer Society on 18 November, 2014

(C.1) We have heard both sides. We have perused the materials on record. We have considered the judicial precedents referred to in the records, or brought to our attention at the time of hearing. Both sides are in agreement that all the disputed issues in this appeal are covered in favour of the assessee by orders of ITAT / Hon'ble High Court, in assessee's own case, in identical facts and circumstances. On perusal of grounds 1 and 2 in this appeal, we further find that there is already an admission from Revenue's side that ITAT has decided these issues in favour of the assessee in earlier year (though Revenue has preferred appeal in Hon'ble High Court). We are further aware that the issue raised in third ground of present appeal is covered in favour of the assessee by order of Hon'ble Supreme Court in the cases of CIT vs. Rajasthan & Gujarati Charitable Foundation Poona [2018] 89 taxmann.com 127 (SC) / 402 ITR 441 (SC) and by order of Hon'ble Delhi High Court in the case of DIT (Exemption) vs. Indraprastha Cancer Society 229 Taxman 93 (Del); and further, by order dated 02.07.2018 in ITA No.- 2555/Del/2015 of Co-ordinate Bench of ITAT, Delhi in the case Page 19 of 21 ITA No.- 5191/Del/2016 India International Centre.
Delhi High Court Cites 35 - Cited by 20 - S Khanna - Full Document
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