Petrotech v. India Habitat Centre: (2011

$~16 *IN THE HIGH COURT OF DELHI AT NEW DELHI+ITA 1172/2017THE COMMISSIONER OF INCOME TAX-EXEMPTION ..... Appellant ThroughMr. Ruchir Bhatia, Advocate.versus PETROTECH ..... Respondent ThroughNone. CORAM: HON'BLE MR. JUSTICE S. RAVINDRA BHATHON'BLE MR. JUSTICE A.K. CHAWLAO R D E R%20.12.2017 1.The Appellant/Revenue’s grievance in this appeal underSection 260A of the Income Tax Act, 1961 (hereafter referred to as‘the Act’) is that the Income Tax Appellate Tribunal (ITAT) fell intoerror in upholding the assessee’s plea with respect to the charitablenature of its activities. 2.The assessee is a trust registered under Section 12A of the Actby an order dated 02.08.2000.It also secured registration underSection 80G of the Act for AY 2009-10. The Assessing Officer (AO)after noticing its objects felt that whilst the principal activity wasimparting education, nevertheless, the nature of the receipts receivedby it was of commercial consideration. He, therefore, brought to taxthe amount received.The assessee appealed to the AppellateCommissioner to accept its plea after noticing several decisionsincluding that of this Court in DIT vs. India Habitat Centre: (2011) 203 Taxman 510.The ITAT’s decision has relied on severaljudgmentsofthisCourtincludingIndiaTradePromotionOrganisation vs. Director General of Income Tax: 371 ITR 333; PHDChambers of Commerce & Industry vs. DIT: 357 ITR 296, etc. 3.Having regard to the concurrent findings of fact and ruling inIndian Trade Promotion Organisation vs. Director General of IncomeTax: 371 ITR 333, this Court is of the opinion that there is noinfirmity or error of law in the impugned order calling forinterference. No substantial question of law arises. 4.The appeal is, therefore, dismissed. S. RAVINDRA BHAT, J DECEMBER 20, 2017 st A.K. CHAWLA, J