Society For The Small & Medium Exporters Vs DIT (ITAT Delhi)– In a case where the objects of the society may be charitable, but, in the absence of carrying on those activities despite the fact that the activities which were carried on were for the purpose of generating income, the society is not entitled for registration for that year. Therefore, it is held that for assessment year 2008-09 and for subsequent years in which the assessee does not carry out charitable activity, the assessee has been rightly refused to get benefit of registration as charitable institution. The only activity which has been carried out is for the purpose of generating income, which is not a charitable activity in itself. Therefore, it is held that learned DIT (E) has rightly refused to grant registration to the assessee and his order is upheld.
IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : G: NEW DELHI
BEFORE SHRI I.P. BANSAL, JUDICIAL MEMBER AND
SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER
ITA No. 3182 & 3183/Del/2008
Assessment Years: NA
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Society for the Small Medium Exporters, B-488, Vasant Kunj Enclave, Delhi – 110079. |
Vs. Director of Income Tax (Exemptions), Delhi. |
(Appellant) (Respondent)
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Assessee by : Sh Revenue by : Sh |
ri Anil Gupta, CA
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