Case Law Details
Federation of Delhi Textile Merchants Vs ITO (ITAT Delhi)
ITAT held that We are fully agree with the contention of the Ld. DR that ‘serving of liquor is not charitable activity under section 2(15) of the Income Tax Act, 1961, but the Ld. Commissioner of Income Tax (Exemption) has not mentioned the details of such activities conducted by the appellant in the order impugned. The Ld. Commissioner of Income Tax (Exemption) has relied on various bills of the Appellant wherein the service of liquor has been mentioned, but the Ld.CIT(A) has not mentioned the details of clarification/reply given by the Applicant in the order impugned and not adjudicated the reply given by the Applicant. The order of the Ld.CIT(A) is non speaking one. Therefore, we deem it proper to set aside the matter to the file of the CIT(Exemption) to decide the matter afresh in accordance with law and pass appropriate speaking order. Needless to say that an opportunity of being heard be given to the Appellant herein. Accordingly, we allow the Assessee’s Grounds of Appeal for statistical purpose.
FULL TEXT OF THE ORDER OF ITAT DELHI
This appeal is filed by the assessee against the order dated 30.07.2019 of the ld. Commissioner of Income Tax (Exemptions), New Delhi [hereinafter referred to CIT (E)] for Assessment Year 2019-20.
2. The assessee has raised the following ground of appeal:-
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