IN INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES G , NEW DELHI Before Sh. Amit Shukla, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 5247/Del/2016 : Asstt. Year : 2012-13 Income Tax Officer, Vs M/s Praxis-Institute for Ward-2(4), Participatory Practices, BB-5, 2nd New Delhi Floor, Greater Kailash, Enclave-2, New Delhi-110048 (APPELLANT) (RESPONDENT) PAN No. AAEFP7881Q CO No. 337/Del/2016 : Asstt. Year : 2012-13 M/s Praxis-Institute for Vs Income Tax Officer, Participatory Practices, BB-5, Ward-2(4), 2nd Floor, Greater Kailash, New Delhi Enclave-2, New Delhi-110048 (APPELLANT) (RESPONDENT) PAN No. AAEFP7881Q Assessee by : Sh. Rajeev Kumar Jha, CA Revenue by : Sh. N. K. Bansal, Sr. DR Date of Hearing: 28.08.2019 Date of Pronouncement: 02.09.2019 ORDER Per Dr. B. R. R. Kumar, Accountant Member: present appeal has been fil ed by Revenue against order of l d. CIT(A)-40, New Delhi dated 05.07.2016. 2. Only one ground has been raised in this appeal : 1. On facts and in circumstances of case and in law, ld. CIT (A) has erred in allowing exemption u/s 11(1) of Act and treating same as charitable institution as activities of assessee are in nature of trade, commerce or business and case is covered by new proviso to section 2(15) of Act. 3. assessee is registered under Societies Regi stration Act, 18650 on 14/08/1997 and is al so registered u/s 12A on 10.03.1999 and is also notified u/s 80G on 25.09.2008. main objects of assessee Society undertaking support to several communities and organizations in development sector on beneficiary participation in programme, research , advocacy, capacity building and training with emphas is on participatory methods. assessee receives grants from
Bill and Melinda Gates Foundation, UNICEF, CARE, IPA etc. 3.1 assessee had been enjoying benefit of exemption us 11(1) as charitableinsti tuti on but same was denied by AO during A.Y 2009-10 by invoking proviso of secti on 2(15) mainly on ground that assessee i s i nvolved in trade, commerce or business as assessee used t o receive fees and receipts or consultancy etc. for research , advocacy, capacity building and training works. order of AO was confirmed by Ld. CIT (A)-XXI, New Del hi (old) but same has been reversed by t he Hon'bl e ITAT, Del hi with adirection to all ow exemption u/s 11 (1) and also all ow approval of section 80G(5) vi de para 19 & 20 of order date d 09/01/2015 i n ITA No. 5583/Dell /2011 and 5891/Del /2012. order of Hon'bl e ITAT, Del hi was confirmed by Hon bl e Delhi High Court ITA 672/2015 i n i ts order dated 23/09/2015 i n para 4 & 5 in assessee's own case for Assessment Yea r 2009-10 has observed as under In view of above factual findings, which have not been shown to be perverse , court 3 ITA No. 5247/Del/2016 CO No. 337/Del/2016 Praxis Institute for Participatory Practices i s not persuaded to h old that any substantial question of l aw arises from impugned order of TAT, Del hi . 3.2 Further, addition was made during A.Y 2010-11 & 2011-12 by invoki ng proviso of section 2(15) mainly on ground that assessee is involved i n trade, commerce or business as assessee used to receive fees and receipts or consultancy etc. for research, advocacy , capacity building and training works. order of AO was reversed by CIT(A)-40, New Del hi vide para 4.4 of order date d 23/02/2015 i n Appeal No. 556/2013-14 and 345/2014-15 with adirection to all ow exemption u/s 11(1). 3.3 AO had again denied exemption u/s 11(1) to assessee during A.Y. 2012-13 foll owing earlier order of A.Y 2009-10, 2010-11 and 2011-12 on similar grounds vide orders of AO. 3.4 assessee is in appeal against assessment order of AO for A.Y 2012-13 and it is submitted that assessee is charitable institution and AO is not justified to deny exemption u/s 11(1) and assessee also relied on order of Hon'bl e ITAT, Delhi dated 09/01/2015 and Hon'bl e Del hi High Court dated 23/09/2015 as referred above . 4. Having heard arguments and going through records, we find that there i s no proper justification for denying exemption u/s 11(1) for A.Y 2 012-13 after order of Hon'ble Del hi High Court and Hon'ble ITAT, Delhi which has all owed exemption u/s 11(1) and accordingly revenue di rected to all ow exemption u/s 11(1) for A.Y 2012-13. 4 ITA No. 5247/Del/2016 CO No. 337/Del/2016 Praxis Institute for Participatory Practices order of l d. CIT (A) i s hereby upheld. CO which is in support of order of l d. CIT (A) i s treated as all owed. 5. In result, appeal of Revenue is dismissed and CO of assessee is allowed. (Order Pronounced in Open Court on 02/09/2019). Sd/- Sd/- (Amit Shukla) (Dr. B. R. R. Kumar) Judicial Member Accountant Member Dated: 02/09/2019 Subodh Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR Income - tax Officer, Ward-2(4), New Delhi v. Praxis-Institute for Participatory Practice