The Commissioner of Income-tax, Exemption v. All India Fine Arts And Crafts Society - 2019-LL-0819-75

Citation	2019-LL-0819-75
Appellant Name	The Commissioner of Income-tax, Exemption
Respondent Name	All India Fine Arts And Crafts Society
Court	HIGH COURT OF DELHI AT NEW DELHI
Relevant Act	Income-tax
Date of Order	19/08/2019
Assessment Year	2009-10
Judgment	View Judgment
Keyword Tags	substantial question of law • letting out • sale of painting • charitable purpose
Bot Summary:	The Revenue is in appeal against an order dated 14th February, 2019 passed by the ITAT in ITA No.1449/Del/2013 for the Assessment Year 2009-10. The question sought to be urged by the Revenue is whether the ITAT erred in allowing relief to the Assessee, following the decision of this Court in India Trade Promotion Organisation v. DGIT 371 ITR 333 and holding that merely because a small percentage of the income of the Assessee is from letting out of its premises and sale of paintings, the essential activity of the Assessee would not cease to be charitable for the purposes of Sections 11 and 12 of the Income Tax Act, 1961. Having heard learned counsel for the Revenue, and having examined the impugned order of the ITAT, this Court is of the view that the ITAT has committed no legal error in applying the law explained by this Court in the aforementioned decision.

IN HIGH COURT OF DELHI AT NEW DELHI ITA 754/2019 COMMISSIONER OF INCOME TAX EXEMPTION Appellant Through: Mr.Ruchir Bhatia, Sr. Standing Counsel. versus ALL INDIA FINE ARTS AND CRAFTS SOCIETY Respondent Through: Mr.Salil Kapoor with Mr.Sumit Lalchandani and Mr.Sidharth Kanwar, Advocates. CORAM: JUSTICE S.MURALIDHAR JUSTICE TALWANT SINGH ORDER 19.08.2019 1. Revenue is in appeal against order dated 14th February, 2019 passed by ITAT in ITA No.1449/Del/2013 for Assessment Year ( AY ) 2009-10. 2. question sought to be urged by Revenue is whether ITAT erred in allowing relief to Assessee, following decision of this Court in India Trade Promotion Organisation v. DGIT (E) (2015) 371 ITR 333 (Del) and holding that merely because small percentage of income of Assessee is from letting out of its premises and sale of paintings, essential activity of Assessee would not cease to be charitable for purposes of Sections 11 and 12 of Income Tax Act, 1961. 3. Having heard learned counsel for Revenue, and having examined impugned order of ITAT, this Court is of view that ITAT has committed no legal error in applying law explained by this Court in aforementioned decision. No substantial question of law arises. 4. appeal is dismissed. S.MURALIDHAR, J. TALWANT SINGH, J. AUGUST 19, 2019 tr Commissioner of Income-tax, Exemption v. All India Fine Arts And Crafts Society

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