ITO Vs John Ambulance Association (ITAT Delhi)
ITAT Delhi remanded the matter back to the file of AO to re-consider the activities of assessee trust vis-à-vis its coverage under charitable activities or General Public Utility.
Facts- The present appeal is preferred by the Revenue. The only issue in this appeal of Revenue is as regards to the order of CIT(A) allowing exemption u/s 11 of the Act by holding that the assessee is not covered within the meaning of proviso to section 2(15) of the Act as assessee carrying on objects of the, General Public Utility’ (GPU).
Conclusion- Held that neither the AO nor the CIT(A), in the present case, has not considered the activities of the assessee as elaborated by the Hon’ble Supreme Court, whether aim of the trust or GPU is charitable or not? To consider the principle lay down by Hon’ble Supreme Court in the above case, we set aside the order of CIT(A) and that of the AO, and, remand the matter back to the file of the AO.
FULL TEXT OF THE ORDER OF ITAT DELHI
This appeal by Revenue is arising out of the order of Commissioner of Income Tax (Appeals)-40, Delhi in appeal No.298/2016-17 vide dated 04/01/2018. Assessment was framed by Income Tax Officer (Exemption), Ward-22, New Delhi for the Asst. Year 2014-15 u/s 143(3) of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) vide order dated 26/12/2016.
