Activities of the Trust of providing accommodation and food and beverages etc. does not constitute commercial activities.

IN THE INCOME TAX APPELLATE TRIBUNAL
DELHI BENCH: ‘C’ NEW DELHI

BEFORE SHRI G.S. PANNU, HON’BLE VICE PRESIDENT
&
SHRI K.N. CHARY, JUDICIAL MEMBER

ITA Nos.-6771 & 6772/Del/2017
(Assessment Years: 2013-14 & 2014-15)

ACIT(E),
Circle 1(1)
Room No. 2418, 24th Floor,
E-2, Pratyaksh Kar Bhawan,
Dr. Shyam Prasad Mukherjee
Civic Centre, J.L.N. Marg,
New Dlehi.
PAN No. AAAT10660C
Appellant 

Vs.

India International Centre
40, Max Mueller Marg,
Lodhi Estate, New Delhi.
Respondent

Revenue by Ms. Sunita Singh, CIT DR
Assessee by Sh. R.K. Kapoor, Adv.

Date of hearing: 30.12.2020
Date of Pronouncement : 30.12.2020

ORDER

PER K. NARASIMHA CHARY, JM

Challenging the orders of the Commissioner of Income Tax (Appeals) - 40, Delhi (“Ld. CIT(A)”) in the case of India International Centre (“theassessee”), for the assessment years 2013-14 and 2014-15, Revenue preferred these appeals on identical grounds.

2. Brief facts of the case are that the assessee is an institution came intoexistence by way of creation of a trust vide Trust Deed dated 23.05.1961, andhas been engaged in cultural and intellectual activities, like conductingseminars, talks, discussions and cultural activities. Its objectives include, exchanging knowledge thereof, and by providing such other facilities as wouldlead to their universal appreciation; to undertake, organize and facilitate studycourses, conferences, seminars, lectures and research in matters relating to different cultural patterns of the world; to undertake, facilitate and provide for the publication of news-letters, research papers and books and of a journal for the exposition of cultural patterns and values prevailing in different parts ofthe world; to establish and maintain libraries and information services tofacilitate the study of world cultures and spreading information in regardthereto; to constitute or cause to be constituted regional centres atconvenient places in India to promote the objectives of the Society; to cooperate with approved institutions and interested bodies for the purposes ofhelping the cause of understanding amongst peoples of different cultures; toorganize and maintain as far as possible on no-profit no-loss basis, limitedresidential accommodation, with cultural and educational amenities, for themembers of the society coming to participate in the activities of the Societyand of other bodies with cognate objectives, as well as non-members specially invited to participate in the activities of the Society; to invite, as and whenfeasible, cultural leaders, scholars, scientists and creative artists, who may ormay not be members of the Society, to take advantage of the facilities offered by the society.

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