The Tax Publishers2019 TaxPub(DT) 8041 (SC) : (2020) 269 TAXMAN 0368

INCOME TAX ACT, 1961,

Section 261 Section 11

Where the Department preferred SLP to appeal against the judgment of Delhi High Court in CIT v. The Fertilizers Association of India [ITA Nos. 964, 966/2017, dt. 13-11-2017] : (2017) 399 ITR 209 (Del) : 2017 TaxPub(DT) 4886 (Del-HC), whereby the High Court held that the dominant object of the assessee remains charitable and the aforesaid activities were only incidental to the main activity of the assessee and also, the activities of the assessee are benefiting the public at large, that it was not the case of the department that any change in objects had taken place in the relevant year so as to take the assessee outside the ambit of section 2(15), that denial of exemption under sections 11 and 12 in the case of the assessee was not in accordance with law and accordingly, the addition made by AO was to be deleted, the Supreme Court dismissed the SLP.

Appeal (Supreme Court) - Special leave petition - Exemption under section 11 - Denied because conducted seminar benefiting public at large

Department preferred SLP to appeal against the judgment of Delhi High Court in CIT v. The Fertilizers Association of India [ITA Nos. 964, 966/2017, dt. 13-11-2017] : (2017) 399 ITR 209 (Del) : 2017 TaxPub(DT) 4886 (Del-HC), whereby the High Court held that the dominant object of the assessee remains charitable and the aforesaid activities were only incidental to the main activity of the assessee and also, the activities of the assessee are benefiting the public at large, that it was not the case of the department that any change in objects had taken place in the relevant year so as to take the assessee outside the ambit of section 2(15), that denial of exemption under sections 11 and 12 in the case of the assessee was not in accordance with law and accordingly, the additions made by AO was to be deleted. Held: The Supreme Court dismissed the SLP.

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