The activity of the appellant has been found in the nature of education, the exemption u/s. 11 and 12 of the IT Act cannot be disallowed

Last updated: 10 October 2020

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The Income Tax Appellate Tribunal has ruled that activities of an educational nature are exempt from certain provisions of the Income Tax Act. This means that exemptions under sections 11 and 12 of the Act cannot be disallowed for such educational activities. The ruling consolidates two appeals concerning assessment years 2013-14 and 2014-15.

Court :
ITAT New Delhi

Brief :
6778/Del/2017 and 6779/Del/2017 are two separate appeals by the revenue preferred against two separate orders dated 22.08.2017 of the CIT(A)-40, New Delhi pertaining to A.Y. 2013-14 and 2014-15 respectively.

Citation :
ITA No.6778 & 6779 /DEL/2017

IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘F’ BENCH,

NEW DELH I

BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER

AND

SHRI K. N. CHARY, JUDICIAL MEMBER

(THROUGH VIDEO CONFERENCING)

ITA No.6778 & 6779 /DEL/2017

[A.Y 2013-14 & 2014-15]

ACIT Circle-2(1) New Delhi

Vs.

Petrotech 601/603, Tolstoy House Tolstoy Marg New Delhi-110001

Appellant by : Sh. Akhilesh Gupta, Sr DR

Respondent by : Sh. V.K Sabharwal, Advocate Sh. Rajan Gupta, CA

Date of Hearing : 05.10.2020

Date of Pronouncement : 05.10.2020

ORDER

PER N. K. BILLAIYA, AM:

1. 6778/Del/2017 and 6779/Del/2017 are two separate appeals by the revenue preferred against two separate orders dated 22.08.2017 of the 2 CIT(A)-40, New Delhi pertaining to A.Y. 2013-14 and 2014-15 respectively.

2. Both the appeals have common grounds, therefore, they are taken up together and are being disposed off by this common order for the sake of convenience and brevity.

To know more in details find the attachment file

FAQ :

The tribunal ruled that activities of an educational nature are exempt from certain provisions of the Income Tax Act, and exemptions under sections 11 and 12 cannot be disallowed for these activities.

Sections 11 and 12 of the Income Tax Act are relevant to this ruling regarding exemptions for educational activities.

It means that these activities are not subject to certain tax requirements or disallowances under the specified sections of the Income Tax Act.

Two separate appeals, ITA No. 6778/DEL/2017 and 6779/DEL/2017, were consolidated for this decision.

The appeals were filed for Assessment Years 2013-14 and 2014-15.

Attached File : 71160_2519_1601887517_6778_and_6779_del_2017.pdf

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