Ita/1090/2017 Of Commissioner Of Income Tax-(Exemptions) v. M/S Society For Participatory Research In Asia

$~49 *IN THE HIGH COURT OF DELHI AT NEW DELHI+ITA 1090/2017COMMISSIONER OF INCOMETAX-(EXEMPTIONS)..... Appellant ..... Appellant Through :Mr Harpreet Singh for Mr ZohebHossain, Advocate. versus M/S SOCIETY FOR PARTICIPATORY RESEARCH IN ASIA ..... Respondent Through :None. CORAM:HON'BLE MR. JUSTICE S. RAVINDRA BHATHON'BLE MR. JUSTICE SANJEEV SACHDEVAO R D E R%04.12.2017 1.The question of law urged is whether the relief granted to theAssesse under Section 11 of the Income Tax Act, 1961, was correctlygranted and immaterially overruled under Section 2(15) of the Act.2.The Assessee is registered under Section 12A of the Act anddeclared ‘Nil’ income for the Assessment Year 2011-2012.It haddisclosed receipts from research and training grants to the tune ofRs.7,70,51,483/-. A show-cause notice issued subsequently soughtexplanation from Assessee that why such receipts should not betreated as ‘commercial income’. The Assessee resisted the notice; theAssessing Officer rejected the explanation and added the entireamount.The CIT (Appeals) confirmed the addition made.The Income Tax Appellate Tribunal(ITAT), in the Assessee’s appeal,noticed that for Assessment Year 2009-2010, similar amountsreceived – i.e. grants and other receipts were not characterised as‘commercial income’. 3.The ITAT relied upon its own orders in previous cases as wellas the judgment of this Court in CIT versus Praxis Institute ofParticipatory Practices : ITA 672/2015 dated 23.09.2015 and thejudgment of the Supreme Court in Queen’s Educational Societyversus CIT, 372 ITR 699. 4.The decision of the ITAT, for the Assessment Years 2009-2010& 2010-2011 were affirmed under similar circumstances of this Courtin Commissioner of Income Tax (Exemption) versus Society forParticipatoryResearchinAsia,ITA845/2016decidedon25.11.2016. On that occasion, this Court had also additionally reliedupon India Trade Promotion Organization versus Director General ofIncome Tax, (2015) 371 ITR 333. 5.Since the facts and circumstances in this appeal are identicalwith the ITA No.845/2016, where no substantial question of law wasframed, no substantial question of law arises in this Appeal as well. 6.The Appeal is accordingly dismissed. S. RAVINDRA BHAT, J DECEMBER 04, 2017 ‘Sn’ SANJEEV SACHDEVA, J