The ACIT, (Exemption) Circle-1, Ahmedabad V. Vyakti Vikas Kendra India, Ahmedabad

ITA 444/AHD/2019

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 4906 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 year(s) 6 month(s) 14 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-09-2021
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: D
• Assessment Year: 2015-2016
• Appeal Filed On: 15-03-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Depreciation; Charitable institution; Question of law; Capital expenditure; TDS
• Section: 12; 11; 143(3); 244A; 142(1); 234B; 80G; 12A; 143(1); 201; 143(2); 13; 153; 101

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH, AHMEDABAD [CONDUCTED THROUGH VIRTUAL AT AHMEDABAD] BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER & MS. MADHUMITA ROY, JUDICIAL MEMBER I.T.A. NO. 444/AHD/2019 (ASSESSMENT YEAR: 2015-16) ACIT(E), CIRCLE-1, AHMEDABAD VS. VYAKTI VIKAS KENDRA INDIA, PLOT NO. 27, SRI SRI GYAN MANDIR, B/H. SHALIGRAM FLAT, OPP. MAYUR PANKH SATELLITE, AHMEDABAD-380015 [PAN NO.AAATV1617L] ( APPELLANT ) .. ( RESPONDENT ) REVENUE BY : SHRI MOHD. USMAN, CIT DR ASSESSEE BY : SHRI S. N. SOPARKAR, SR. ADV., & SHRI PARIN SHAH, AR DATE OF HEARING 08.09.2021 DATE OF PRONOUNCEMENT 29.09.2021 O R D E R PER MS. MADHUMITA ROY - JM: THE INSTANT APPEAL FILED BY THE REVENUE IS DIRECTED AGAINST THE ORDER DATED 15.01.2019 PASSED BY THE COMMISSIONER OF INCO ME TAX (APPEALS)-4, AHMEDABAD ARISING OUT OF THE ORDER DATED 28.12.2017 PASSED BY THE DCIT(E), CIRCLE1, AHMEDABAD UNDER SECTION 143(3) O F THE INCOME TAX ACT, 1961 (HEREINAFTER REFERRED AS TO THE ACT) FO R THE ASSESSMENT YEAR (A.Y.) 2015-16 WITH THE FOLLOWING GROUNDS:- 1 ERRED IN HOLDING THAT ACTIVITY OF THE TRUST FALL S UNDER THE CLAUSE 'EDUCATION AND MEDICAL RELIEF AND NOT THE LAST LIMB OF ADVANCEMENT OF GENERAL PUBLIC UTILITY. 2 ERRED IN ALLOWING CLAIM OF CAPITAL EXPENDITURE OF RS. 1,36,33,694/- AS APPLICATION OF INCOME AND NOT APPRECIATING THAT THE ASSESSEE'S ACTIVITIES ARE NOT IN THE NATURE OF CHARITY. ITA NO.444/AHD/2019 ACIT(E) VS. VYAKTI VIKAS KENDRA ASST.YEAR 2015-16 - 2 - 3 ERRED IN ALLOWING DONATION OF RS. 5,45,39,440/- A S APPLICATION OF INCOME NOT APPRECIATING THAT ACTIVITIES ARE NOT IN NATURE OF C HARITY AS IT IS HIT BY THE PROVISO TO SECTION 2(15) OF THE ACT. 4 ERRED IN ALLOWING CORPUS DONATION OF RS. 16,46.21 ,564/- WITHOUT APPRECIATING THAT ACTIVITIES ARE NOT IN NATURE OF CHARITY AS IT IS HI T BY THE PROVISO TO SECTION 2(15) OF THE ACT. 5 ERRED IN ALLOWING CLAIM OF ACCUMULATION U/S 11(2) OF THE ACT NOT APPRECIATING THAT ASSESSEE'S ACTIVITIES ARE NOT IN THE NATURE OF CHAR ITY AS IT IS HIT BY PROVISO TO SECTION 2(15) OF THE ACT. 6 ERRED IN ALLOWING CLAIM OF ACCUMULATION U/S 11(1) (A) OF THE ACT NOT APPRECIATING THAT ASSESSEES ACTIVITIES ARE NOT IN THE NATURE OF CHARITY AS IT IS HIT BY PROVISO TO SECTION 2(15) OF THE ACT. 2. AT THE TIME OF HEARING OF THE INSTANT APPEAL THE LD. SENIOR COUNSEL APPEARING FOR THE ASSESSEE SUBMITTED BEFORE US THAT THE ISSUE IN RESPECT OF GROUND NOS. 1, 2, 5 & 6 ARE COVERED IN ASSESSEES O WN CASE IN FAVOUR OF THE ASSESSEE BY THE ORDER PASSED BY THE LD. CIT(A) FOR A.YS. 2011-12 TO 2014- 15 WHICH HAS BEEN UPHELD BY THE HONBLE TRIBUNAL IN REVENUES APPEAL BEING ITA NOS. 265, 805, 806 & 2344/AHD/2018 FOR. A .Y. 2011-12 TO 2014- 15, COPY WHEREOF HAS ALSO BEEN SUBMITTED BEFORE US. 3. THE LD. DR COULD NOT CONTROVERT SUCH CONTENTIONS MADE BY THE LD. AR. 4. WE HAVE HEARD THE RESPECTIVE PARTIES AND ALSO PE RUSED THE RELEVANT MATERIALS AVAILABLE ON RECORD INCLUDING THE ORDER P ASSED BY THE HONBLE TRIBUNAL. WHILE DEALING WITH THE ISSUE THE HONBLE TRIBUNAL HAS BEEN PLEASED TO OBSERVE AS FOLLOWS:- 3. THE BRIEF FACTS LEADING TO THIS CASE IS THIS TH AT THE ASSESSEE TRUST CAME INTO EXISTENCE IN THE YEAR 1996 REGISTERED UNDER SECTION 12A(A) OF THE INCOME TAX ACT BY AND UNDER THE ORDER ISSUED BY THE COMMISSIONER OF I NCOME TAX, KARNATAKA-II, BANGALORE, BEING MEMO NO. TRUST/718/10A/VOL.A-III, V-275/97/CIT-II DATED ITA NO.444/AHD/2019 ACIT(E) VS. VYAKTI VIKAS KENDRA ASST.YEAR 2015-16 - 3 - 18.04.1997 W.E.F. 29.03.1996. THE TRUST IS FURTHER REGISTERED U/S 80G(5)(VI) OF THE ACT BY AND UNDER THE ORDER DATED 25.04.2006 ISSUED UNDE R THE SIGNATURE OF THE DIRECTOR OF INCOME TAX (EXEMPTION) BEING MEMO NO.DIT(E)/80G/ 42/W.2/2006-07. THE ASSESSEE TRUST IS ALSO REGISTERED UNDER SECTION 35A C OF THE ACT BY AND UNDER THE NOTIFICATION DATED 23.10.2007. 4. ON 22.09.2011 THE ASSESSEE FILED ITS RETURN OF I NCOME FOR A.Y. 2011-12 WITH THE DDIT(E)- CIRCLE 17(2), BANGALORE DECLARING TO TAL INCOME AS NIL WHICH WAS PROCESSED U/S 143(1) OF THE ACT ON 25.07.2012 RESUL TING INTO A REFUND OF RS.1,26,14,810/- INCLUSIVE OF INTEREST U/S 244A OF RS.8,80,103/-. SUBSEQUENTLY, THE MATTER WAS SELECTED FOR SCRUTINY UNDER CASS AND NOT ICE DATED 05.09.2012 U/S 143(2) WAS ISSUED TO THE ASSESSEE FOLLOWED BY A FURTHER QU ESTIONNAIRE DATED 12.04.2013 U/S 142(1) CALLING FOR SPECIFIC DETAILS AND DOCUMENTS. IN RESPONSE THERETO CERTAIN DETAILS AND DOCUMENTS WERE FILED ON 25.04.2014 BY THE ASSES SEE. HOWEVER, DUE TO CHANGE OF INCUMBENT A NOTICE U/S 129 DATED 25.06.2013 ALONG W ITH A FURTHER NOTICE U/S 142(1) OF THE ACT DATED 25.06.2013 ASKING FOR SPECIFIC DET AILS AND DOCUMENTS WAS ISSUED AND SERVED UPON THE ASSESSEE WHEREUPON THE DETAILS AND DOCUMENTS WERE SUBMITTED ON 19.08.2013 BEFORE THE ASSESSING OFFICER. 5. THE ASSESSEE HAS BEEN FILING THE RETURN OF INCO ME OVER A PERIOD OF TIME CLAIMING EXEMPTION U/S 11 AND 12 OF THE ACT BUT DUE TO THE INSERTION OF FIRST PROVISO TO SECTION 2(15) BY THE FINANCIAL ACT, 2009, THE ASSES SEES CASE HAS BEEN SELECTED FOR SCRUTINY IN THE CURRENT ASSESSMENT YEAR. THE CASE O F THE ASSESSEE IS THIS THAT THE ASSESSEES OBJECT WOULD NOT FALL UNDER THE 6 TH LIMB OF SECTION 2(15) I.E. ANY OTHER OBJECTS OF GENERAL PUBLIC UTILITY. FURTHER THAT THE ASSESSEE IS ENTITLED TO EXEMPTION UNDER SECTION 11 AND 12 OF THE ACT. HOWEVER, SUCH C ONTENTION OF THE ASSESSEE HAS NOT BEEN ACCEPTED BY THE LEARNED ASSESSING OFFICER AND RELYING UPON THE CIRCULAR NO. 11 DATED 19.12.2008 SUCH CLAIM HAS BEEN DENIED TO T HE ASSESSEE WHICH HAS, IN TURN, BEEN REVERSED BY THE FIRST APPELLATE AUTHORITY. HEN CE THE INSTANT APPEAL BEFORE US. 6. THE CRUX OF THE SUBMISSION MADE BY THE DEPARTMEN TAL REPRESENTATIVE BEFORE US IS THIS THAT PROVIDING TRAINING OF SUDARSHAN KRI YA AS PER THE SYLLABUS OF SHRI PANDIT RAVI SHANKER, A FAMOUS MEDITATION GURU THROU GH HIS SPONSORED CHARITABLE TRUSTS CANNOT BE TERMED AT PER WITH RELIEF TO THE POOR, EDUCATION AND MEDICAL RELIED, RATHER THE SAME WOULD FALL UNDER THE LAST LIMB OF THE PROVISO OF SECTION 2(15) OF THE ACT I.E. THE ADVANCEMENT OF ANY OTHER OBJECT OF GENERAL UTILITY. ACCORDING TO HIM STREAMLINING THE DEFINITION OF CH ARITABLE PURPOSE AND TO LIMITING THE SCOPE OF THE PHRASE ADVANCEMENT OF ANY OTHER O BJECT OF GENERAL PUBLIC UTILITY SUB SECTION (15) OF SECTION 2 HAS BEEN AMENDED TO P ROVIDE THAT THE ADVANCEMENT OF ANY OTHER OBJECT OF GENERAL PUBLIC UTILITY SHALL NO T BE A CHARITABLE PURPOSE, IF IT INVOLVES OR IS CARRYING ON ANY ACTIVITY IN THE NATU RE OF TRADE, COMMERCE OR BUSINESS, OR ANY ACTIVITY OF RENDERING ANY SERVICE IN RELATIO N TO ANY TRADE, COMMERCE OR BUSINESS, FOR A CESS OR FEE OR ANY OTHER CONSIDERAT ION, IRRESPECTIVE OF THE NATURE OF USE OR APPLICATION, OR RETENTION OF THE INCOME FROM SUCH ACTIVITY. SUCH AMENDMENT HAS BEEN MADE APPLICABLE W.E.F. 1 ST APRIL, 2009 I.E. FOR A.Y. 2009-10 AND SUBSEQUENT ASSESSMENT YEARS. THE LEARNED DR FILED A GENERAL NO TE ON THE ISSUE BEFORE US. ITA NO.444/AHD/2019 ACIT(E) VS. VYAKTI VIKAS KENDRA ASST.YEAR 2015-16 - 4 - 6.1. IN THE SAID NOTE THE REVENUE HAS DEALT WITH TH E POSITIVE EFFECTS OF SUDARSHAN KRIYA YOGA WHICH IS TAUGHT SYSTEMATICALLY TO THE PU BLIC AT LARGE BY THE APPELLANT TRUST IN THE ENTRY LEVEL PROGRAMMES CONDUCTED BY IT. THE INFLUENCE OF SUDARSHAN KRIYA STARING FROM THE PHYSIOLOGICAL FUNCTION TRAVELLING THROUGH ENDOCRINE SYSTEM RESULTING IN THERAPEUTIC IMPLICATIONS, STIMULATING THE ANTIO XIDANT ENZYME ACTIVITIES, INCLUDING STRESS RELATED MEDICAL DISORDERS LIKE CHRONIC FATIG UE, CHRONIC PAIN, FIBROMYALGIA, NECK AND BACK PAIN, TEMPOROMANDIBULAR JOINT PAIN, C ANCER, DIABETES, MULTIPLE SCLEROSIS, AND ASTHMA EXHAUSTIVELY. IT HAS ALSO DIS CUSSED THE POSITIVE EFFECT OF SUDARSHAN KRIYA YOGA ON LIPID PROFILE, PULMONARY FU NCTION, HEMOGLOBIN CONCENTRATION, CARDIOVASCULAR AND RESPIRATORY DISEA SES. THE NOTE HAS CONCLUDED WITH THE FOLLOWING REMARKS: THE ANCIENT YOGIC SCIENCE OF BREATH IS THE SCIENCE THAT DEALS WITH BODY, BREATH, MIND, SOUL, AND ULTIMATELY, THE UNIVERSE IT SELF. JUST AS A THREAD LINKS THE KITE-FLIER TO HIS KITE, BREATH IS SAID TO LINK THE MIND WITH THE UNIVERSAL FORCE. MEDICAL SCIENCE IS CURRENTLY REDISCOVERING A ND VALIDATING MANY OF THE ANCIENT HEALTH PRACTICES FROM TRADITIONAL CULTURES WORLDWIDE. SKY IS ONE NOVEL PRACTICE THAT IS UNDERGOING EXTENSIVE RESEARC H TO SHOW IT AS AN EVIDENCE-BASED TREATMENT. SKY HAS BEEN REPORTED TO BE EFFECTIVE NOT ONLY FOR TREATING STRESS AND ANXIETY, BUT ALSO FOR PTSD, DEP RESSION, STRESS-RELATED MEDICAL ILLNESS, AND SUBSTANCE ABUSE, AND FOR REHAB ILITATION OF CRIMINAL OFFENDERS. 7. ON THE OTHER HAND THE LD SR. COUNSEL APPEARING F OR THE ASSESSEE DREW OUR ATTENTION TO THE FOLLOWING OBJECTS OF THE APPELLANT TRUST PLACED ON RECORD RUNNING FROM PAGES 243 TO 254 OF THE PAPER BOOK: A) TO PROMOTE RESEARCH AND DEVELOPMENT ON THE IMP ACT OF THE ART OF LIVING TECHNIQUES ON THE PHYSICAL AND MENTAL STATES OF PEOPLE AS FORMULATED BY YOGA SHIROMANI SRI SRI PANDIT RAVISHA NKAR IN THE REALM OF YOGA AND MEDITATION. B) TO PROMOTE A SCIENTIFIC STUDY AND RESEARCH OF ANCIENT LITERATURE AND YOGA. C) TO AFFORD ADEQUATE TRAINING FACILITIES TO SCH OLARS TO DEVELOP SCIENTIFIC ANALYSIS OF THE SCRIPTURES OF YOGA AND THE INTERPRE TATION OF ANCIENT PRACTICE. D) TO ORGANISE AND CO-ORDINATE PROGRAMME AND ACTI VITIES WHICH PROMOTE EVOLUTION OF IDEAL MEN AND WOMEN AND CREATE ON IDEAL SOCIETY IN LINE WITH NATURAL LAW. E) TO ORGANISE, ESTABLISH AND OR MAINTAIN SUITABL E RESEARCH LABORATORIES AND OR HEALTH CENTERS OR YOGIC THERAPY , NATUROPATHY AND/ OR AYURVEDIC AND SIDDHA SYSTEMS OF MEDICINE HE ALTH PRODUCTS, ASANAS, EXERCISE AND/ OR HEALTH RESORTS, AND PROVID E BENEFITS THEREOF TO ALL SECTIONS OF PEOPLE, AND ALSO PROMOTE OTHER S YSTEMS OF INDIAN MEDICINE. F) TO ESTABLISH, JOURNALS, PERIODICALS AND LEAFL ETS WHICH MAY BE NECESSARY FOR THE PROMOTION OF ITS OBJECTIVES. G) TO ESTABLISH ADULT EDUCATION CENTERS FOR REMOV AL OF ILLITERACY AMONGST THE LOCAL PUBLIC. ITA NO.444/AHD/2019 ACIT(E) VS. VYAKTI VIKAS KENDRA ASST.YEAR 2015-16 - 5 - H) TO ESTABLISH LIBRARIES AND FREE READING ROOMS, GYMNASIUMS, SPORTS COMPLEX AND SWIMMING POOLS ETC. I) TO PROMOTE CULTURAL, SPIRITUAL AND INTELLECTU AL INTEREST OF THE PEOPLE OF ANY OR ALL STATES OF INDIA BY HOLDING PERFORMANC E OF MUSIC, FINE ARTS, DRAMAS AND SEMINARS. J) TO ORGANISE AND CONDUCT RELIEF WORKS OF ALL K INDS FOR THE POOR, THE ORPHANS, THE HELPLESS AND THE DISTRESSED AND DISABL ED PEOPLE, WITHOUT ANY DISTINCTION OF CASTE, CREED OR RELIGION, DURING NATURAL CALAMITIES OR OTHERWISE. K) TO PROMOTE OPPORTUNITIES FOR THE YOUTH TO ORGA NISE PHYSICAL, CULTURAL, GAMES, SPORT, TRAVELLING, EXCURSION AND A DVENTURE TRAINING CAMPS. L) TO PROTECT AND DEVELOP THE INTELLECTUAL VALUE S OF STUDENTS, SPORTSMEN AND ALL THOSE WHO ARE RICH IN ANY CULTURAL FIELD AN D TO ENCOURAGE THEM SUITABLY. M) TO DO ALL SUCH OTHER THINGS AS ARE INCIDENTAL OR CONDUCIVE TO THE ATTAINMENT OF THE ABOVE OBJECTIVES OR ANY THEM, IN TUNE WITH THE LAWS OF THE LAND. N) TO FORM AN ALL INDIA PANEL OF ILLUSTRIOUS MEN A ND WOMEN WELL VERSED IN VEDIC SCIENCES WHO WOULD BE INVITED TO BECOME VI SITING PROFESSORS. O) TO ORGANISE SEMINARS AND CONFERENCES ON DIFFERE NT ASPECTS ANCIENTS LITERATURES YOGA AND MEDITATION. C ; TO ESTABLISH TRAINING INSTITUTES AS PART OF THE TR AINING PROGRAMME, WHERE USEFUL VOCATIONS DEPENDING ON THE APTITUDE OF PERSONALITIES, WITH SPECIAL ATTENTION TO THE NEEDS OF POOR WOMEN A ND CHILDREN OF ALL CASTES. Q) TO ESTABLISH A LIBRARY OF OLD AND VALUABLE MAN USCRIPTS ON ANCIENT SCIENCES AND OTHER LITERATURE. R) TO ORGANIZE YOUTH EXCHANGE PROGRAMMES WITH OT HER COUNTRIES SO THAT, THERE IS AN EXCHANGE OF IDEAS AND INFORMATION LEADING TO GREATER UNDERSTANDING AMONG PEOPLE. 7.1. RELYING UPON THE OBJECTS WHICH APPARENTLY FALL ING WITHIN THE LIMB OF EDUCATION AND ALSO MEDICAL RELIEF, THE LEARNED AR S UBMITTED THAT THE LEARNED ASSESSING OFFICER HAS WRONGLY INVOKED THE PROVISO T O SECTION 2(15) OF THE ACT. ACCORDING TO HIM WHETHER THE PURPOSE IS THE CHARITA BLE PURPOSE OF THE TRUST WILL DEPEND ON THE TOTALITY OF THE FACT OF THE CASE. IT WAS FURTHER SUBMITTED THAT THE PROGRAMMES CONDUCTED BY THE TRUST IS FOR THE PUBLIC AT LARGE AND ALSO FOR IMPARTING THE KNOWLEDGE OF THE SANATAN DHARMA OF THIS COUNTRY . THE APPELLANT TRUST HAS CREATED TO A VERY LARGE NUMBER OF GENERAL POPULATIO NS OF THIS COUNTRY WITHOUT LOOKING INTO THE CASTE, CREED OF THE PERSON WHO PARTICIPATE S IN THOSE PROGRAMMES. THE DONATIONS, RECEIVED BY THE TRUST ARE VOLUNTARILY CO NTRIBUTION AND THAT THEY ARE NOT FEES IN NATURE. EVEN THE GENERAL PUBLIC WHO HAVE PA RTICIPATED HAVE CONTRIBUTED TO THIS ORGANIZATION; THERE HAVE BEEN CORPORATE WHO HA VE ALSO BEEN BENEFITED OUT OF THESE PROGRAMMES FOR THEIR OWN STAFF, SUCH PROGRAMS ARE CONDUCTED AT THEIR REQUEST WHEREIN, THE APPELLANT TRUST INTRODUCED ITSELF AS A N ORGANIZATION, WHICH IS VOLUNTARY IN NATURE; SOME CONTRIBUTOR MAY HAVE TREATED THE SA ME AS COURSE FEES AND HAVE ALSO ITA NO.444/AHD/2019 ACIT(E) VS. VYAKTI VIKAS KENDRA ASST.YEAR 2015-16 - 6 - DEDUCTED TAXES AT SOURCE ON THESE TRANSACTIONS. HE VEHEMENTLY ARGUED THAT SINCE SOME OF THESE CORPORATES THOUGH HAVE TREATED THEM A S COURSE FEE, THE SAME DOES NOT CHANGE THE STATUS OF THE TRUST BEING CHARITABLE IN NATURE. SUCH CONTRIBUTIONS HAVE BEEN TREATED IN THE BOOKS OF ACCOUNTS AS VOLUNTARY CONTRIBUTIONS ONLY. 7.2. IF THE PREDOMINANT OBJECT IS TO CARRY OUT AS C HARITABLE PURPOSE AND NOT TO EARN PROFIT, THE ORGANIZATION WOULD NOT LOSE ITS CH ARITABLE CHARACTER MERELY BECAUSE SOME PROFITS ARISE FROM THE ACTIVITY AS ARGUED BY T HE LD AR AND ON THIS ASPECT HE RELIED UPON THE JUDGMENT PASSED BY THE HONBLE SUPR EME COURT IN THE CASE OF ACIT VS. SURAT ART SILK CLOTH MANUFACTURES 121 ITR 124 ( SC) WHERE THE APEX COURT WAS PLEASED TO OBSERVE THAT EXPRESSION FOR THE PURPOSE OF PROFIT IMPLIES THAT THE PREDOMINANT OBJECT SHOULD BE TO EARN PROFIT. FURTHE R TO DETERMINE THE PREDOMINANT OBJECT, WHAT IS REQUIRED TO BE EXAMINED IS THE OBJE CTS OF THE SOCIETY AND NOT THE QUANTUM OF SURPLUS THOUGH SUCH QUANTUM MAY BECOME R ELEVANT IN CERTAIN CIRCUMSTANCES. THE LEARNED SENIOR COUNSEL ALSO DREW OUR ATTENTION TO THE OBJECTS OF SUDARSHAN KRIYA WHICH WE WOULD LIKE TO ANALYSIS AT THE RELEVANT POINT. APART FROM THAT THE RESEARCH FINDING FROM NIMHANS AND AIIMS ON THE EFFECT OF THE SAID SUDARSHAN KRIYA ON THE PARTICIPANTS HAD ALSO BEEN R ELIED UPON BY HIM. 7.3. THE LD AR FURTHER RELIED UPON THE JUDGMENT PAS SED BY THE HONBLE ITAT, DELHI BENCH IN THE CASE OF DIVYA YOG MANDIR TRUST-V S-JCIT, HARDWAR WHEREIN IT HAS BEEN HELD THAT IMPARTING OF YOGA TRAINING THROUGH W ELL-STRUCTURED YOGA CAMPS FALLS UNDER CATEGORY OF IMPARTING EDUCATION WHICH IS ONE OF THE CHARITABLE OBJECTS DEFINED UNDER SECTION 2(15) AND HENCE THE ACTIVITY IS NOT H IT BY THE PROVISO TO SECTION 2(15) OF THE ACT. IT IS THE SPECIFIC SUBMISSION OF THE LEARN ED AR THAT THERE IS AN ALIMENT OF FEES OR CHARGES LEVIED BY THE ASSESSEE TRUST BUT IN THE ABSENCE OF ANY PROFIT MOTIVE, THE SAID ACTIVITY CANNOT BE CHARACTERIZED AS A TRADE, C OMMERCE OR BUSINESS. THEREFORE, ACCORDING TO THE LEARNED AR, MERE ACTION OF CHARGIN G FEE FOR SERVICES BY ITSELF WOULD NOT JUSTIFY INVOKING OF PROVISO TO SECTION 2(15) OF THE ACT UNLESS IT IS ESTABLISHED THAT THE PURPOSE AND OBJECT IS PROFIT MOTIVE. ON THIS AS PECT RELIANCE WAS PLACED ON THE JUDGMENT PASSED BY THE HONBLE ITAT, MUMBAI BENCH I N THE CASE OF CREDIT GUARANTEE FUND TRUST-VS-ITO IN ITA NO.6282/MUM/2015 . 7.4 IT WAS FURTHER CONTENDED THAT CHARGING OF FEES AND DONATIONS RECEIVED WILL NOT AFFECT THE NATURE OF CHARITABLE PURPOSE WITHIN THE MEANING OF PROVISO TO SECTION 2(15) AS HAS BEEN DECIDED RECENTLY BY THE HONBLE I TAT, DELHI BENCH IN THE CASE OF PATANJALI YOGPEETH (NYAS)-VS-ADIT(EXEMPTION) IN ITA NO. 2267/DEL/2013 WHEREIN IT HAS BEEN FURTHER HELD THAT YOGA GIVES MEDICAL RELIE F AND ALSO IMPARTING EDUCATION. THE ISSUE HAS BEEN DECIDED IN FAVOUR OF THE ASSESSE E. 7.5. IT WAS FURTHER ARGUED ON BEHALF OF THE ASSESSE E THAT THERE IS NO CHANGE IN THE OBJECTS OR ACTIVITIES OF THE APPELLANT DURING THE Y EAR UNDER CONSIDERATION IN COMPARISON WITH THE ACTIVITIES CARRIED ON DURING TH E PREVIOUS YEAR RELEVANT TO THE A.Y. 2009-10 & 2010-11 AS ALSO IN THE EARLIER YEARS AND BASED ON WHICH THE REGISTRATION CERTIFICATE UNDER SECTION 12A IS CONTI NUED AND WAS AFFECTIVE FOR THE YEAR UNDER APPEAL. ITA NO.444/AHD/2019 ACIT(E) VS. VYAKTI VIKAS KENDRA ASST.YEAR 2015-16 - 7 - 7.6. IN THE ABSENCE OF ANY MATERIAL CHANGED, THE RE VENUE IS NOT JUSTIFIED TO TAKE A DIFFERENT VIEW OF THE MATTER AS ALSO SUBMITTED BY T HE LEARNED AR. IN THIS ASPECT HE HAS RELIED UPON A JUDGMENT PASSED BY THE HONBLE AP EX COURT IN THE MATTER OF RADHASOAMI SATSANG-VS-CIT, REPORTED IN 193 ITR 321 (SC) AS WELL AS THE JUDGMENT PASSED BY THE HONBLE APEX COURT IN THE MATTER OF P ARASHURAM POTTERY WORKS LTD- VS-ITO, REPORTED IN (1977) 106 ITR 1(SC). 7.7 AS WE FIND THAT ACCORDING TO THE LEARNED AO AS PER THE AMENDED PROVISION NOT ONLY DIRECT ACTIVITIES IN THE NATURE OF TRADE COMME RCE OR BUSINESS WOULD MAKE THE ASSESSEES ACTIVITIES OUTSIDE THE PURVIEW OF CHARIT ABLE PURPOSE, BUT ALSO THE ACTIVITY OF RENDERING ANY SERVICES IN RELATION TO ANY TRADE, CO MMERCE OR BUSINESS WOULD MAKE THE ACTIVITIES OF THE ASSESSEE NON CHARITABLE. HE HAS C OME TO A FINDING THAT THE OBJECTS AND ACTIVITIES OF THE ASSESSEE DO NOT FALL UNDER THE FI RST FIVE LIMBS OF THE DEFINITION OF CHARITABLE PURPOSES AS ENVISAGED U/S 2(15) SUCH AS (I) RELIEF TO THE POOR, (II) EDUCATION, (III) MEDICAL RELIEF (IV) PRESERVATION OF MONUMENTS OR PLACES OF OBJECTS OF ARTISTIC OR HISTORIC INVENTS, (V) PRESERVATION OF ENVIRONMENT ( INCLUDING WATER SOIL FOREST AND WILD LIFE). ULTIMATELY, THE LEARNED AO OBSERVED THAT AS SOON AS THE ASSESSEES CASE IS HIT BY THE AMENDED PROVISION OF SECTION 2(15) BY VIRTUE OF SUB SECTION 8 OF SECTION 13, THE PROVISION OF SECTION 11 AND 12 OF THE ACT ARE NOT A PPLICABLE IN ORDER TO AVAIL EXEMPTION OF ITS INCOME FROM TAX. ONCE THE ACTIVITIES CARRIED ON BY THE ASSESSEE WHICH ARE IN THE NATURE OF ADVANCEMENT OF ANY OTHER OBJECT OF GENERA L PUBLIC UTILITY ARE CONSIDERED AS NON-CHARITABLE PURPOSES, THE INCOME GENERATED FROM SUCH ACTIVITIES SHALL NOT BE TREATED AS INCOME DERIVED FROM PROPERTY HELD UNDER THE TRUS T WITHIN THE MEANING OF SECTION 11(1)(A) OF THE ACT. 7.8. THE ASSESSMENT WAS ULTIMATELY FINALIZED BY AND UNDER AN ORDER DATED 28.03.2014 HOLDING THAT THE ACTIVITIES OF THE ASSES SEE DOES NOT FALL UNDER CLAUSE EDUCATION AND MEDICAL RELIEF BUT LAST LIMB OF PRO VISO TO SECTION 2(15) OF THE ACT I.E. AN ADVANCEMENT OF GENERAL PUBLIC UTILITY. IT WAS FURTHER HELD THAT SUDARSHAN KRIYA AS SYSTEM FALLS IN THE RESIDUARY CATEGORY OF EDUCATION AND MEDIAL RELIEF. APART FROM THAT, THE EXEMPTION ENJOYED BY THE ASSESSEE U/ S 11 & 12 OF THE ACT HAS BEEN DENIED HOLDING THAT THE ASSESSEE HAS VIOLATED THE P ROVISIONS OF SECTION 13(1)(D)(I) R.W.S. 11(5) OF THE ACT BY MAKING INVESTMENT IN TWO COMPANIES NAMELY UNITECH LTD. AND SHRIRAM TRANSPORT FINANCE CO. LTD. FURTHER THAT ONLY 50% OF THE DONATION PAYMENT IN RESPECT OF THREE PARTIES NAMELY SSRS TRU ST, VVMVP AND WORLD ALLIANCE FOR YOUTH EMPOWERMENT TO THE TUNE OF RS.1,50,00,000 /- HAS ONLY BEEN ALLOWED. THE BALANCE 50% ALONG WITH RS.3,00,000/- WHICH WAS DONA TED TO DIVYA SAMAJ NIRMAN CO. TOTALING TO RS.1,53,22,500/- HAS BEEN DISALLOWE D AND ADDED BACK TO THE TOTAL INCOME OF THE ASSESSEE. THE CORPUS DONATION OF RS.1 6,03,22,815/- WAS ALSO BROUGHT TO TAX BY INVOKING THE PROVISION OF SECTION 2(24)(I IA). THE CLAIM OF AN AMOUNT OF RS.2,28,105/- AS DEDUCTION BEING LOSS ON SALE/WRITE OFF OF ASSET HAS ALSO BEEN DENIED ON THE PREMISE THAT ONCE THE PROVISO OF SECTION 2(1 5) IS APPLICABLE TO THE ASSESSEE, BENEFIT U/S 11 & 12 CANNOT BE ALLOWED. THE ADDITION / REJECTION OF ABOVE CLAIM IN TURN WAS DELETED BY THE FIRST APPELLATE AUTHORITY IN THE APPEAL PREFERRED BY THE ASSESSEE. HOWEVER, THE ADDITION OF RS.3,36,416/- IN RESPECT O F INTEREST ON INCOME TAX REFUND, THE REJECTION OF DEPRECIATION TO THE EXTENT OF RS.8 9,26,569/- AND THE INTEREST LEVIED OF RS.5,63,40,61,719/- U/S 234B OF THE ACT THOUGH WAS ALLOWED FINALLY, ALL FOR STATISTICAL PURPOSES, HAS NOT BEEN CHALLENGED BEFORE US BY THE REVENUE. ITA NO.444/AHD/2019 ACIT(E) VS. VYAKTI VIKAS KENDRA ASST.YEAR 2015-16 - 8 - 7.9. IN APPEAL, THE YOGA OR SUDARSHAN KRIYA HAS BEE N HELD TO BE COVERED UNDER THE CLAUSE DONATION AND MEDICAL RELIEF AND NOT COMING UNDER THE PURVIEW OF THE LAST LIMB OF THE 2(15) OF THE ACT I.E. ADVANCEMENT OF GENERAL PUBLIC UTILITY BY THE LEARNED CIT(A). IT WAS FURTHER OBSERVED THAT THE AC TIVITIES OF THE APPELLANT ARE AS PER THE OBJECTS OF THE APPELLANT AND THE APPELLANT TRUS T HAS TRAINED MORE NUMBER OF PERSONS THAN THE DONERS IN SUDHARSAN KRIYA / YOGA W ITHOUT CHARGING ANY FEES. 8. WE HAVE HEARD THE RESPECTIVE PARTIES AND PERUSE D THE RELEVANT MATERIALS AVAILABLE ON RECORD. THE ASSESSEE HAS FILED THE ENT IRE SET OF DOCUMENTS WHICH WERE PLACED BEFORE THE AUTHORITIES BELOW. THE LEARNED DR FILED A NOTE ON BEHALF OF THE REVENUE IN SUPPORT OF THE GROUNDS AGITATED IN THE A PPEAL BEFORE US. 8.1. AS WE FIND FROM THE RECORDS THAT ALL THE ISSU ES AGITATED BEFORE US IN THE APPEAL FILED BY THE REVENUE ARE INTERLINKED AND THE MOOT QUESTION INVOLVED IN THE MATTER IS AS TO WHETHER THE ACTIVITIES OF THE APPEL LANT TRUST FALLS WITHIN THE AMBIT AND PURVIEW OF PROVIDING MEDICAL RELIEF, IMPARTING E DUCATION OR IN THE LAST LIMB OF SECTION 2(15) OF THE ACT BEING THE RESIDUARY CATEGO RY OF ADVANCEMENT OF ANY OTHER OBJECTS OF THE GENERAL PUBLIC UTILITY. IN ADDRESSI NG THE ISSUE WE NEED TO BE APPRISED ON THE OBJECTS OF SUDARSHAN KRIYA WHICH HAS ALREADY BEEN PLACED BY THE ASSESSEE BEFORE THE AUTHORITIES BELOW: THE SUDARSHAN KRIYA INCORPORATES SPECIFIC NATURAL RHYTHMS OF BREATH WHICH HARMONIZE THE RHYTHMS OF THE BODY AND EMOTIONS AND BRING THEM IN TUNE WITH THE RHYTHMS OF NATURE. THE BREATH CONNECTS THE BODY AND MIND. JUST AS EMOTIONS AFFECT OUR PATTERNS OF BREATHING, WE CAN B RING ABOUT CHANGES IN OUR MENTAL AND BEHAVIORAL PATTERNS BY ALTERING THE RHYT HMS OF OUR BREATH. IT FLUSHES OUT ANGER, ANXIETY AND WORRY; LEAVING THE M IND COMPLETELY RELAXED AND ENERGIZED. AS PER RESULT OF THIS THE INDIVIDUALS WHO TAKE REFU GE IN SUBSTANCE ABUSE, (LIKE ALCOHOL, SMOKING DRUGS ETC.) TO REDUCE MENTAL STRES S, AND END UP IN LOSS OF HEALTH AND WEALTH, FIND A VERY EFFECTIVE WAY TO PUT THEIR MIND AT REST, THUS FREEING THEM FROM THE DEPENDENCE OF SUBSTANCE ABUSE . A STUDY CONDUCTED BY NIMHANS, AIIMS AND SEVERAL IND EPENDENT RESEARCHERS HAVE SHOWN THAT THE PRACTICE OF SUDARSH AN KRIYA ALONG WITH OTHER PRAYANAM AND THE MEDITATION HAS HELPED PEOPLE FOLLOWING. REDUCED LEVELS OF STRESS (REDUCE CORTISOL - THE 'S TRESS' HORMONE) STRONGER IMMUNITY REDUCED CHOLESTEROL RELIEF FROM ANXIETY & DEPRESSION (MILD, MODERATE AN D SEVERE) INCREASED ANTIOXIDANT PROTECTION ENHANCED BRAIN FUNCTION INCREASED AWARENESS BOTH OF SELF AND SURROUNDINGS IMPROVED PATIENCE GREATER ENERGY ITA NO.444/AHD/2019 ACIT(E) VS. VYAKTI VIKAS KENDRA ASST.YEAR 2015-16 - 9 - IMPROVED ABILITY TO MANAGE CHALLENGING SITUATIONS GREATER MENTAL CLARITY (INCREASED AWARENESS IMPROVED PATIENCE INCREASED EN ERGY AND GREATER ABILITY TO DEAL WITH SITUATIONS INCREASED MENTAL CL ARITY) NOTE ON YOGA AND SUDARSHAN KRIVA YOGA IS A NOUN AND IT COULD BE UNDERSTOOD AS A SPIR ITUAL AND ASCETIC DISCIPLINE, A PART OF WHICH INCLUDING BREATH CONTRO L, SIMPLE MEDITATION, AND THE ADOPTION OF SPECIFIC BODILY POSTURES, IS WIDELY PRACTICED FOR HEALTH AND RELAXATION. IT IS BELIEVED THAT MAHARASHI PATANJALI THE FATHER OF YOGA COMPILED AND DEFINED YOGA IN HIS BOOK ON YOGA SUTRA S AND ADVOCATED AN EIGHT FOLD YOGA POPULARLY KNOWN AS THE ASHTANGA YOG A AND THEY ARE YAMA, NIYAMA, ASANA, PRANAYAMA, PRATYAHI DHARANA, DHYANA AND SAMADHI. THESE COMPONENTS ADVOCATE CERTAIN RESTRAINTS AND OB SERVANCE PHYSICAL DISCIPLINE, BREATH REGULATIONS, RESTRAINING THE SEN SE ORGANS, CONTEMPLATION, MEDITATION AND SAMADHI. THESE STEPS ARE BELIEVED TO HAVE A POTENTIAL FOR IMPROVEMENT OF PHYSICAL HEALTH BY ENHANCING CIRCULA TION OF OXYGENATED BLOOD IN THE BODY, RETRAINING THE SENSE ORGANS THER EBY INDUCING TRANQUILITY AND SERENITY OF MIND. WHAT IS SUDARSHAN KRIYA : THE SUDARSHAN KRIYA INCOR PORATES SPECIFIC NATURAL RHYTHMS OF BREATH WHICH HARMONIZE THE RHYTH MS OF THE BODY AND EMOTIONS AND BRING THEM IN TUNE WITH THE RHYTHM NAT URE. THE BREATH CONNECTS THE BODY AND MIND. JUST AS EMOTIONS AFFECT OUR PATT ERNS OF BREATH WE CAN BRING ABOUT CHANGES IN OUR MENTAL AND BEHAVIORAL PA TTERNS BY ALTERING THE RHYTHMS OF BREATH. IT FLUSHES OUT ANGER, ANXIETY AN D WORRY; LEAVING THE MIND COMPLETELY RELAXED ENERGIZED. SUDARSHAN KRIYA IS A TECHNIQUE OF YOGA MENTIONED AB OVE, PREDOMINANTLY CONCENTRATING ON THE BREATH REGULATIONS OF AN INDIV IDUAL, WHICH HELPS A PERSON FROM HAVING A STRESS MANAGEMENT IF PRACTICED ON A REGULAR BASIS. THE BREATH TECHNIQUE ADOPTED IS AN INTEGRAL PART OF PRA NAYAMA OF THE ASHTANGA YOGA REFERRED IN THE YOGA SUTRAS. THE TECHNIQUE REF ERRED HERE IS SUDARSHAN KRIYA, WHERE THE ORDER OF PERFORMANCE IN DEFINED IN A SPECIFIC MANNER TO ACHIEVE RESULTS FOR THE BETTERMENT OF AN INDIVIDUAL .' FROM THE NOTE SUBMITTED ABOVE, IT CAN BE SEEN THAT ACCORDING TO THE APPELLANT THE UNIQUE THE UNIQUE OF SUDARSHAN KRIYA DEVELOPED BY THE APPELLANT IS CLOSELY RELATED TO BREATHING TECHNIQUE S, MEDITATION AND THE VARIOUS ASPECTS OF ASHTANG YOG. ACCORDING TO THE AP PELLANT THE PRACTICE OF SUDARSHAN KRIYA AS PER VARIOUS REPORTS OF MEDICAL I NSTITUTIONS AND RESEARCH PUBLICATION HAS HELPED THE RECIPIENTS OF SUDARSHAN KRIYA TO REDUCE THE STRESS LEVEL, INCREASE IMMUNITY, REDUCE CHOLESTEROL ETC. T HE METHODOLOGY OF IMPARTING THE TRAINING IN SUDARSHAN KRIYA IS VERY W ELL STRUCTURED AS IT IS APPARENT THAT THE APPELLANT IS CONDUCTING VARIOUS C OURSES FOR DIFFERENT LEVELS OF PARTICIPANTS PROGRESSING IN THE TECHNIQUES OF SU DARSHAN KRIYA. ITA NO.444/AHD/2019 ACIT(E) VS. VYAKTI VIKAS KENDRA ASST.YEAR 2015-16 - 10 - 8.2 WE HAVE FURTHER GONE THROUGH THE ANALYSIS MADE BY THE LD CITA ON THE EFFECT OF SUDARSHAN KRIYA AS ALSO THE NOTE SUBMITT ED BY THE ASSESSEE IN THIS RESPECT WHEREFROM IT APPEARS FROM THE RECORDS THAT THE PRIM E CONTENT OF THE ENTRY LEVEL PROGRAMMES IS THE SUDARSHAN KRIYA WHICH ADMITTEDLY REDUCES STRESS RELATED MEDICAL ILLNESS, SUBSTANCE ABUSE AND ALSO EFFECTIVE EVEN FO R REHABILITATION OF CRIMINAL OFFENDERS HAS ALREADY BEEN ACCEPTED BY THE REVENUE ; SUCH ADMISSION IN THE WRITTEN NOTES SUBMITTED BY DR IS ON RECORD BEFORE US. IN O UR OPINION IT IS A SERVICE THAT SUPPORTS THE MENTAL WELLBEING OF A PERSON WHICH IS ADMITTEDLY NOT AN ACTIVITY OF BUSINESS BUT AN ACTIVITY OF IMPARTING THE KNOWLEDGE . WE FURTHER FIND THAT THE PREDOMINANT OBJECT OF THE APPELLANT TRUST ARE TO PR OVIDE PRACTICAL AND THEORETICAL TRAINING IN THE FIELD OF YOGA, WHICH WOULD ULTIMATE LY PROVIDE MEDICAL RELIEF TO THE SOCIETY AT LARGE. IT FURTHER APPEARS ON RECORD THAT PURSUANT TO THE SAID OBJECTIVE OF THE APPELLANT TRUST, IT HAS MADE INTER TRUST DONATI ONS TO PATANJALI YOG PEETH TO SUPPORT THEIR ENDEAVORS OF IMPARTING YOGA EDUCATION BY MEANS OF ORGANIZING YOG SHIVIRS/CAMPS ACROSS THE COUNTRY ON DAILY/WEEKLY/MO NTHLY BASIS IN A SYSTEMIZED/ORGANIZED MANNER IN ORDER TO PROVIDE MED ICAL RELIEF TO PEOPLE WHO CANNOT AFFORD MODERN MEDICAL METHOD OR HAVE BEEN SUBJECTED TO ILL EFFECTS OF MODERN MEDICINE. IT IS ALSO AN ADMITTED FACT THAT THE ASSE SSEE TRUST HAS CREATED A VERY LARGE NUMBER OF GENERAL PUBLIC POPULATION OF THIS COUNTRY WITHOUT MAKING DISCRIMINATION ON CASTE OR CREED OF THE PARTICIPANTS IN THOSE PROG RAMS. PROPAGATION OF YOGA AS PRE- DOMINANT OBJECTIVE IN THE CASE OF THE APPELLANT TRU ST VERY MUCH FALLS WITHIN THE DEFINITION OF 'CHARITABLE PURPOSE' PROVIDED UNDER S ECTION 2(15) OF THE ACT AS IT IS ALSO 'IMPARTING OF EDUCATION'. THERE IS NO DISPUTE THAT THE ASSESSEE HAS BEEN CONTINUOUSLY UNDERTAKING THE FOLLOWING ACTIVITIES : (A) PROVIDING MEDICAL RELIEF TO VARIOUS SECTIONS O F THE SOCIETY, INCLUDING BUT NOT LIMITED TO PROVIDING FREE MEDICINES AND TRE ATMENT BY ORGANIZING VARIOUS SHIVIRS / CAMPS ON A REGULAR BAS IS UNDER THE LEADERSHIP OF YOGA GURU, OTHER TRAINED TEACHERS AND TEAMS OF DOCTORS. (B) CONDUCTING PROGRAMMES AND SHIVIRS ON A REGULAR BASIS FOR PROPAGATING YOGA AND ALSO TO PROMOTE GOOD HEALTH; (C) CONDUCTING YOGA CLASSES ON A REGULAR BASIS AND IN SYSTEMIZED MANNER SO AS TO PROVIDE MEDICAL RELIEF AND ALSO TO IMPART EDUCATION IN YOGA THROUGH SYSTEMATIC INSTRUCTIONS AND TRAININ G PROGRAMMES. 8.3 IN A SIMILAR SITUATION WHILE DECIDING THE ISSU E AS TO WHETHER THE TRUST FALL WITHIN THE PURVIEW OF PROVIDING IMPARTING EDUCATIO N THE HONBLE TRIBUNAL, DELHI BENCHES IN THE MATTER OF DIVYA YOG MANDIR TRUST-VS- JCIT, HARDWAR RELIED UPON THE OBSERVATION MADE BY THE HONBLE APEX COURT IN THE M ATTER OF SOLE TRUSTEE, LOK SHIKSHANA TRUST-VS-CIT, REPORTED IN [1975] 101 ITR 234 WHEREIN IN THE CONTEXT OF SECTION 2(15) OF THE ACT, EDUCATION HAS BEEN EXPLAI NED AS A PROCESS OF TRAINING AND DEVELOPING THE KNOWLEDGE, SKILL, MIND AND CHARACTER OF STUDENTS BY SCHOOLING BY WAY OF SYSTEMATIC INSTRUCTION, SCHOOLING OR TRAINING. T HEREFORE, ANY FORM OF EDUCATION ACTIVITY INVOLVING IMPARTING OF SYSTEMATIC TRAINING IN ORDER TO DEVELOP THE KNOWLEDGE, SKILL, MIND AND CHARACTER OF STUDENTS, IS TO BE REG ARDED AS EDUCATION COVERED ITA NO.444/AHD/2019 ACIT(E) VS. VYAKTI VIKAS KENDRA ASST.YEAR 2015-16 - 11 - UNDER THE PURVIEW OF SECTION 2(15) OF THE ACT. IN T HAT VIEW OF THE MATTER, YOGA TRAINING THROUGH WELL STRUCTURED YOGA SHIVIR / CAMP S HAS BEEN CHARACTERIZED UNDER THE CATEGORY OF IMPARTING EDUCATION WHICH IS, ONE O F THE CHARITABLE OBJECTS DEFINED U/S 2(15) OF THE ACT. THE PLEA OF THE REVENUE THAT ACTIVITIES OF THE APPELLANT THEREIN ARE HIT BY THE PROVISO INSERTED IN THE DEFINITION O F CHARITABLE PURPOSE IN SECTION 2(15) AS THEREBY NEGATED BY THE HONBLE TRIBUNAL, DELHI B ENCH. 8.4. SIMILARLY, THE HONBLE DELHI HIGH COURT IN THE MATTER OF COMMISSIONER OF INCOME TAX (EXEMPTIONS)-VS-PATANJALI YOGPEETH (NYAS ) REPORTED IN [2017] 87 TAXMANN.COM 54 (DELHI) DEALT WITH THIS ISSUE AS TO WHETHER PROPAGATION OF YOGA BY WAY OF CONDUCTING YOGA CLASSES ON A REGULAR BASIS O R IN A SYSTEMIZED MANNER FALLS UNDER CATEGORY OF IMPARTING OF EDUCATION AS PROVI DED U/S 2(15) OF THE ACT. THE ISSUE IN SUCH APPEAL WAS FINALIZED IN FAVOUR OF THE ASSES SEE. THE HONBLE COURT WAS DECLINED TO INTERFERE WITH THE OBSERVATION MADE BY THE LEARNED TRIBUNAL WHEREBY AND WHEREUNDER THE LEARNED TRIBUNAL OBSERVED THE PR ACTICE OF YOGA CONFERS POSITIVE RELIEF TO CERTAIN AILMENTS AND PROMOTES WELLNESS AN D WELL BEING GENERALLY. WHILE DOING SO, THE HONBLE HIGH COURT OBSERVED AS FOLLOW S: 3. AS IS EVIDENT FROM THE ABOVE EXTRACT, THE TRIBUNAL HAD RELIED UPON ITS RULING IN DIVYAYOGMANDIR TRUST V. JT. CIT [2013] 37 TAXMANN.COM 227/60 SOT 154 (URO)/[2015] 153 ITD 368 (DELHI - TRIB.) . IN THAT DECISION, THE JUDGMENTS IN KASHYAPVED RESEARCH FOUNDATION V. CIT [2011] 131 ITD 370/12 TAXMANN.COM286 (COCHIN) AND CIT V. RAJNEESH FOUNDATION [2006] 280 ITR 533/[2005] 148 TAXMAN 396 (BOM.) WERE RELIED UPON. IT WAS HELD THAT YOGA WAS ONE OF THE SIX SYSTEMS OF VEDIC PHILO SOPHY DEVELOPED BY MAHARISHI PATANJALI, WHO WAS CHARACTERIZED AS 'THE FATHER OF YOGA' AND WHO HAD COMPILED AND REFINED VARIOUS ASPECTS OF THE SCIENCE/PRACTICE SYSTEMATICALLY IN 'YOGA SUTRAS'. THE TRIBUNAL CONCL UDED UPON ANALYSIS OF THE PRACTICE OF YOGA THAT IT CONFERS POSITIVE RELIEF TO CERTAIN AILMENTS SUCH AS ASTHMA, MIGRAINE, HYPERTENSION, STRESS, ETC. AND PR OMOTES WELLNESS AND WELL BEING GENERALLY. HAVING REGARD TO THE OBSERVATIONS, THE COURT IS OF THE OPINION THAT THE MERE INCLUSION OF YOGA SPECIFICALL Y W.E.F. 01.04.2016 DID NOT PER SE IMPLY THAT IT CAME TO BE INCLUDED AS A S PECIFIC CHARITABLE CATEGORY ON THE SAME LINES AS EDUCATION, MEDICAL RELIEF, REL IEF TO THE POOR, ETC BUT THAT DISSEMINATION OF YOGA OR VEDIC PHILOSOPHY OR THE PR ACTICE OF YOGA OR EDUCATION WITH RESPECT TO YOGA WAS WELL WITHIN THE LARGER TERM 'MEDICAL RELIEF'. THIS COURT IS OF THE OPINION THAT NO SUBST ANTIAL QUESTION OF LAW ARISES ON THIS ASPECT. 8.5. IT IS RELEVANT TO MENTION THAT THE PROVISION T O SECTION 2(15) APPLIES ONLY TO TRUST/INSTITUTES FALLING IN THE LAST LIMB OF THE DE FINITION OF CHARITABLE PURPOSES, THAT TOO, IF SUCH TRUST / INSTITUTES CARRY ON COMMERCIAL ACTIVITIES IN THE NATURE OF BUSINESS TRADE OR COMMERCE. THE SAID PROVISO DOES NOT APPLY TO TRUST/INSTITUTES ENGAGED IN THE CHARITABLE OBJECTS OF PROVIDING RELIEF TO THE POOR IMPARTING EDUCATION AND PROVIDING MEDICAL RELIEF. SINCE THE PREDOMINANT O BJECTS AND ACTIVITIES OF THE TRUST IN HAND BEFORE US MAKE IT CLEAR THAT SUCH OBJECTS A RE TO PROVIDE MEDICAL RELIEF AND IMPARTING OF EDUCATION TO THE SOCIETY AT LARGE, B EING CHARITABLE OBJECTS DEFINED UNDER SECTION 2(15) OF THE ACT, IN OUR CONSIDERED V IEW PROVISO TO SECTION 2(15) IS NOT ITA NO.444/AHD/2019 ACIT(E) VS. VYAKTI VIKAS KENDRA ASST.YEAR 2015-16 - 12 - APPLICABLE TO THE INSTANT CASE OF THE ASSESSEE.NEIT HER SUDARSHAN KRIYA FALLS WITHIN THE RESIDUARY CATEGORY OF EDUCATION OR MEDICAL R ELIEF. 8.6 IT IS ALSO A FACT THAT DONATIONS HAVE BEEN REC EIVED WHICH HAS SHOWN AS VOLUNTARY CONTRIBUTION INCLUDING THE CONTRIBUTIONS FROM THE CORPORATE WHO ARE BENEFITED OUT OF THESE PROGRAMS FOR THEIR OWN STAFF . THE QUESTION AROSE WHEN SUCH CONTRIBUTIONS HAVE BEEN TREATED AS COURSE FEES BY S UCH CORPORATE AND DEDUCTED TDS THEREON, WHETHER THE SAME CONTRIBUTES ANY CHANGE IN THE STATUS OF THE TRUST BEING CHARITABLE IN NATURE. 8.7 DURING THE COURSE OF APPELLATE PROCEEDING THE ASSESSEE HAS PROVIDED A TABULATION WORK WITH REGARD TO THE QUANTUM OF DONAT ION RECEIVED AND THE PERCENTAGE OF DONOR THEREOF WHEREFROM IT REVEALS THAT DURING T HE FINANCIAL YEAR 2010-11 I.E. ASSESSMENT YEAR 2011-12, THE APPELLANT TRUST RECEIV ED DONATIONS APPROXIMATELY FROM 3,57,376 DONORS. OVER AND ABOVE THESE DONORS, DURIN G THE YEAR UNDER CONSIDERATION THE APPELLANT HAS CONDUCTED COURSES FOR 3,81,862 DE LEGATES WITHOUT COLLECTING ANY DONATION OR FEES. IT FURTHER REVEALS FROM THE TABUL ATION SHEET THAT MORE OR LESS 70% OF THE DONORS WHO HAD RECEIVED THE TRAINING OF SUDARSH ANKRIYA HAVE MADE DONATION OF LESS THAN RS.2000/-. 95% OF THE DONORS PARTICIPATED IN THAT PARTICULAR TRAINING, DONATED LESS THAN RS.5000/-AND ONLY 4.32% OF DONORS MADE DONATIONS MORE THAN RS.5000/- THUS IT REFLECTS THAT MAXIMUM DONATIONS H AVE BEEN RECEIVED FROM THE PERSONS GIVING DONATIONS IN THE RANGE OF RS.501 TO RS.1000/-, RS.2001 TO RS.3000/- AND RS.3001/- TO RS.4000/-. IT IS RELEVANT TO MENTI ON THAT OUT OF THE TOTAL DONATIONS OF RS.3,57,376/- ONLY 588 DONORS BEING 0.16% OF IT DON ATED RS.25,001/- AND ABOVE. THESE DONATIONS WERE RECEIVED FROM THE PARTICIPANTS OF THE TRAINING PROGRAMME OF SUDARSHAN KRIYA AS THE FACT REVEALS FROM THE RECORD S BEFORE US. DURING THE APPELLATE PROCEEDING, THE ASSESSEE TRUST SUBMITTED A FURTHER TABULAR SHEET CORRELATING THE ACTIVITIES OF THE TRUST TO THE RECEIPTS THEREOF FOR THE YEAR ENDED 31.03.2011 WHICH AS FOLLOWS: SL. NO. RANGE TOTAL DONATIONS NO. OF DONORS % OF DONORS % CUMULATIVE 1 1-200 42,08,273 26,552 7.43% 7.43% 2 201-500 2,08,71,143 56,127 15.71% 23.14% 3 501-1000 10,87,10,735 1,21,084 33.88% 57.02% 4 1001-1500 4,18,12,615 33,179 9.28% 66.30% 5 1501-2000 2,46,17,851 13,148 3.68% 69.98% 6 2001-3000 10,76,50,664 41,986 11.75% 8173% 7 3001-4000 15,96,18,534 45,288 12.67% 94.40% 8 4001-5000 2,15,47,954 4,563 1.28% 95.68% 9 5001-7000 6,07,52,130 10,521 2.94% 98.62% ITA NO.444/AHD/2019 ACIT(E) VS. VYAKTI VIKAS KENDRA ASST.YEAR 2015-16 - 13 - 10 7001-10000 2,84,72,399 3,261 0.91% 99.53% 11 10001-25000 1,64,93,278 1,079 0.30% 99.84% 12 25001 AND ABOVE 8,88,07,958 588 0.16% 100.00% GRAND TOTAL 68,35,63,534 3,57,376 100.00% 8.8 IT FURTHER APPEARS THAT VARIOUS COURSES CONDUC TED BY THE APPELLANT TRUST SPECIALLY PART-1 AND PART-2 AND THE APEX COURSE HAV E A DIRECT NEXUS AND/OR CO- RELATION WITH THE OBJECTS OF THE TRUST BEFORE US. IT IS ALSO RELEVANT TO MENTION THAT SUCH CONTRIBUT IONS HAVE BEEN TREATED IN THE BOOKS OF ACCOUNTS OF THE TRUST AS VOLUNTARY CONTRIB UTIONS. THEREFORE, WHETHER IT CONTRIBUTES ANY CHANGE IN THE CHARACTER OF THE TRUS T BEING CHARITABLE IN NATURE HAS TO BE LOOKED INTO AND IN THIS REGARD WE WOULD LIKE TO DISCUSS CERTAIN JUDICIAL PRONOUNCEMENTS STARTING FROM THE HONBLE TRIBUNAL T O THE APEX COURT. WHILE DECIDING THIS ISSUE, AS TO WHETHER THE ACTIVITIES O F THE TRUST CAN BE CHARACTERISED AS TRADE, COMMERCE OR BUSINESS PARTICULARLY, WHEN THER E IS AN ELEMENT OF FEES OR CHARGES LEVIED BY THE TRUST, IN THE MATTER OF DIVYA YOG MANDIR TRUST-VS-JCIT THE HONBLE DELHI BENCH, ITAT HELD IN FAVOUR OF THE ASS ESSEE BECAUSE OF THIS PARTICULAR REASON THAT THERE WAS NO ALIMENT OF ANY PROFIT MOTI VE IN CHARGING SUCH FEES FROM THE PARTICIPANT. SIMILARLY IN THE MATTER OF CREDIT GUAR ANTEE FUND TRUST-VS-ITO IN ITA NO.6282/MUM/2015 THE QUESTION PUT BEFORE THE HONBL E ITAT, MUMBAI BENCH THAT WHEN CERTAIN FEE, CHARGES HAVE BEEN LEVIED FOR THE ACTIVITIES RENDERED TO THE BENEFICIARIES WHETHER IT SHOULD BE SEEN AS TRADE, COMMERCE OR BUSINESS. THE HONBLE TRIBUNAL HELD THAT MERE ACTION OF CHARGING FEES FOR SERVICES, BY ITSELF, WOULD NOT JUSTIFY INVOKING OF THE PROVISO TO SECTION 2(15 ) OF THE ACT UNLESS IT IS ESTABLISHED THAT THE PURPOSE AND OBJECT IS PROFIT MOTIVE. ULTIM ATELY, THE ISSUE WAS DECIDED IN FAVOUR OF THE ASSESSEE IN THE ABSENCE OF ANY ALIMEN T OF PROFIT MOTIVE ACTIVITIES OF THE APPELLANT-TRUST. 8.9 THIS ISSUE FURTHER APPEARED BEFORE THE HONBLE DELHI HIGH COURT IN THE CASE OF CIT(EXEMPTIONS)-VS-PATANJALI YOGPEETH (NYAS). IN THAT CASE THE ASSESSEE RECEIVED THE AMOUNT FROM CERTAIN SUBSCRIBERS / DONORS IN YOG A CAMPS WHO HAVE PROVIDED CORRESPONDING BENEFITS AS APPOSE TO OTHERS. THE HON BLE COURT HELD THAT THE SAME COULD NOT BE THE BASIS FOR HOLDING THAT MEMBERSHIP FEE WAS NOT A DONATION AND HAD TO BE TREATED AS INCOME LIABLE TO TAX AND THEREFORE TH E TRIBUNALS FINDINGS IN FAVOUR OF THE ASSESSEE HAS NOT BEEN INTERFERED WITH. FURTHER THAT, THE HONBLE SUPREME COURT IN THE CASE OF ACIT-VS-SURAT ART SILK CLOTH MANUFAC TURERS REPORTED IN 121 ITR 124 (SC) HAS BEEN PLEASED TO OBSERVE THAT EXPRESSION F OR THE PURPOSE OF PROFIT IMPLIES THAT THE PREDOMINANT OBJECT SHOULD BE TO EARN PROFI T. FURTHER TO DETERMINE THE PREDOMINANT OBJECT, IT IS REQUIRED TO EXAMINE THE O BJECT OF THE SOCIETY AND NOT QUANTUM OF SURPLUS THOUGH SUCH QUANTUM MAY BECOME R ELEVANT IN CERTAIN CIRCUMSTANCE. WITH THE ESSENCE OF INSPIRATION FROM THE RATIO LAID DOWN BY THE HONBLE APEX COURT IN THE AFORESAID JUDGMENT CONCLU SION CAN BE DRAWN THAT THE CONTRIBUTION ON WHICH TDS HAVE BEEN DEDUCTED AMOUN TING TO RS.4.5 CRORES BEING 6.6% OF THE TOTAL CONTRIBUTION RS.68 CRORES, THE AP PELLANT CANNOT BE SAID TO BE A ITA NO.444/AHD/2019 ACIT(E) VS. VYAKTI VIKAS KENDRA ASST.YEAR 2015-16 - 14 - PROFIT MAKING ORGANIZATION WHEN THE PRE-ACTIVITY IS ENTIRELY CHARITABLE IN NATURE WHICH HAS BEEN RIGHTLY TAKEN CARE OF BY THE LEARNED CIT A AND HENCE WE CONFIRM THE SAME. IN THE RESULT REVENUES APPEAL IS DISMISSED. WE DO NOT FIND ANY REASON TO DEVIATE FROM THE STAN D AS ABOVE TAKEN BY THE COORDINATE BENCH. RESPECTFULLY RELYING UPON THE SAME WE AFFIRM THE ORDER PASSED BY THE LD. CIT(A). THIS GROUND OF APP EALS PREFERRED BY THE REVENUE IS, THUS, DISMISSED. 5. GROUND NO. 3:- THIS GROUND IS SQUARELY COVERED IN ASSESSEES OWN CASE WHICH HAS BEEN UPHELD BY THE HONBLE TRIBUNAL IN REVENUES APPEAL IN ITA NOS. 265, 805, 806 & 2344/AHD/2018 FOR A.Y. 201 1 TO 2014-15 AS SUBMITTED BY THE LD. SR. COUNSEL APPEARING FOR THE ASSESSEE WHICH WAS FAILED TO BE CONTROVERTED BY THE LD. DR. COPY OF T HE SAID ORDER PASSED BY THE COORDINATE BENCH HAS ALSO BEEN SUBMITTED BEFORE US. WHILE DEALING WITH THE ISSUE THE HONBLE TRIBUNAL HAS BEEN PLEASE D TO OBSERVE AS FOLLOWS:- 10. GROUND NO. 4 : THE DECISION OF THE LEARNED FIRSTAPPELLATE AUTHORIT Y IN ALLOWING THE DONATION OF RS.1,53,22,500 AS APPLICAT ION OF FUNDS HAS BEEN CHALLENGED BEFORE US BY THE REVENUE ON THE GROUND THAT THE ASS ESSES ACTIVITIES ARE NOT IN THE NATURE OF CHARITY AS HIT BY SECTION 2(15) OF THE AC T. THE ASSESSEE WHILE COMPUTING THE NET PROFIT HAS CLAIMED AS SUM OF RS. 3,03,45,000 AS DONATION AND CHARITIES WHICH WAS GIVEN TO FOUR DIFFERENT TRUSTS. THE ASSESSEE WAS IN FORMED THAT SUCH INDUCTION TOWARDS DONATION WILL BE ALLOWED ONLY ON THE BASIS OF HAVIN G RECOGNITION UNDER SECTION 80G OF THE ACT. THE ASSESSEE THEREAFTER FURNISHED THE E VIDENCES IN SUPPORT OF THE THREE INSTITUTIONS EXCLUDING DIVYA SAMAJ NIRMAN COMMITTEE (DSNC) FOR BEING RECOGNIZED UNDER SECTION 80G OF THE ACT. THE LEARNED AO, THERE FORE, ALLOWED 50% OF THE DONATION PAID IN RESPECT OF THESE THREE PARTIES WHI CH WAS WORKED OUT TO BE RS.1,50,22,500/- AND BALANCE AMOUNT OF RS.1,53,22,5 00/- HAS BEEN DISALLOWED AND ADDED TO THE TOTAL INCOME OF THE ASSESSEE. THE ASSE SSEES CASE BEFORE THE AUTHORITIES BELOW IS THIS THAT EXPLANATION TO SECTION 11(2) OF THE ACT APPLIES ONLY IN RESPECT OF THE DONATIONS AND CONTRIBUTIONS MADE IN RESPECT OF ACCU MULATED INCOME AND NOT IN RESPECT OF DONATIONS AND CONTRIBUTIONS MADE FROM CU RRENT INCOME; SINCE THE AMOUNT IN QUESTION WHICH WAS DONATED FROM THE CURRENT YEAR INCOME AND NOT FROM THE ACCUMULATED INCOME THE ASSESSEE WAS ENTITLED TO SUC H DEDUCTION/EXEMPTION. THE ASSESSEE ON THIS ASPECT RELIED UPON THE JUDGEMENT P ASSED BY THE HONBLE DELHI HIGH COURT IN THE MATTER OF THE DIT (EXEMPTION) VS. M/S. BAGRI FOUNDATION WHERE THE COURT OBSERVED AS FOLLOWS ITA NO.444/AHD/2019 ACIT(E) VS. VYAKTI VIKAS KENDRA ASST.YEAR 2015-16 - 15 - WHAT FOLLOWS IS THAT THE AMOUNT ACCUMULATED CANNOT BE DONATED TO ANOTHER TRUST. HOWEVER, THE SAID EXPLANATION DOES NOT PLACE A TOTAL EMBARGO ON DONATIONS BY ONE TRUST TO ANOTHER. IT DOES NOT PROH IBIT THE TRUST FROM DONATING ITS ENTIRE INCOME IN A RELEVANT YEAR TO ANOTHER TRU ST , AS IS THE LAW AS NOTICED IN THE DIVISION BENCH IN SHRI RAM MEMORIAL FOUNDATI ON. THE EMBARGO IS ONLY ON THE INCOME OF THE TRUST NOT APPLIED IN THE RELEVANT YEAR BUT ACCUMULATED SET APART BEING DONATED TO ANOTHER TRUS T 10.1. THE ASSESSEE FURTHER RELIED UPON THE JUDGEMEN T PASSED IN THE MATTER OF GAGAN EDUCATION SOCIETY-VS-ACIT, REPORTED IN (2011) 131 ITD 442 WHEREIN THE ASSESSEE SOCIETY DONATED CERTAIN SUM TO ANOTHER CHA RITABLE SOCIETY OUT OF CURRENT YEARS INCOME AND CLAIMED DEDUCTION. THE HONBLE IT AT OBSERVED THAT THE RESTRICTION IMPOSED BY SECTION 11(3)(D) APPLIES TO INCOME UNDER SECTION 11(2) AND NOT TO CURRENT YEARS INCOME OR TO ACCUMULATION UNDER S ECTION 11(1) AND THUS ASSESSEES CLAIM WAS ALLOWED. 10.2. THEREFORE, IF THE DONATIONS HAVE BEEN MADE FR OM THE INCOME OF THE PREVIOUS YEAR AND NOT OUT OF THE ACCUMULATION UNDER SECTION 11(2) THEN THE SAME BE ELIGIBLE TO BE CONSIDERED AS APPLICATION OF INCOME AS LONG AS T HE RECIPIENTS ARE CHARITABLE ORGANIZATIONS. HAVING REGARD THIS PARTICULAR ASPECT OF THE MATTER THE AO HAS BEEN FURTHER DIRECTED BY THE LEARNED CITA TO VERIFY AS T O WHETHER THESE TRUST HAVE THE STATUS OF EXEMPTION UNDER THE INCOME TAX ACT AND AL SO WHETHER THEY ARE CHARITABLE ORGANISATION. SUBJECT TO SUCH VERIFICATION OF THE O BJECTS OF THE RECIPIENTS THE LD AO WAS DIRECTED TO TREAT THE APPLICATION OF INCOME OF THE ASSESSEE, WHICH IN OUR CONSIDERED VIEW IS JUST AND PROPER AND WITHOUT ANY AMBIGUITY SO AS TO WARRANT INTERFERENCE. THE ORDER PASSED BY THE LEARNED CIT(A ) IS, THUS,, CONFORMED. RESULTANTLY THE APPEAL PREFERRED BY THE REVENUE IS DISMISSED. WE DO NOT FIND ANY REASON TO DEVIATE FROM THE STAN D TAKEN BY THE COORDINATE BENCH. RESPECTFULLY RELYING UPON THE SA ME WE AFFIRM THE ORDER PASSED BY THE LD. CIT(A). THIS GROUND OF APPEALS P REFERRED BY THE REVENUE IS, THUS, DISMISSED. 6. GROUND NO. 4:- THIS GROUND IS SQUARELY COVERED IN ASSESSEES OWN CASE WHICH HAS BEEN UPHELD BY THE HONBLE TRIBUNAL IN REVENUES APPEAL IN ITA NOS. 265, 805, 806 & 2344/AHD/2018 FOR A.Y. 201 1 TO 2014-15 AS SUBMITTED BY THE LD. SR. COUNSEL APPEARING FOR THE ASSESSEE WHICH WAS FAILED TO BE CONTROVERTED BY THE LD. DR. COPY OF T HE SAID ORDER PASSED BY ITA NO.444/AHD/2019 ACIT(E) VS. VYAKTI VIKAS KENDRA ASST.YEAR 2015-16 - 16 - THE COORDINATE BENCH HAS ALSO BEEN SUBMITTED BEFORE US. WHILE DEALING WITH THE ISSUE THE HONBLE TRIBUNAL HAS BEEN PLEASED TO OBSERVE AS FOLLOWS:- 11. GROUND NO.5 : THE ORDER IMPUGNED IN ALLOWING CORPUS DONATION OF RS.16,03,22,815/- HAS BEEN CHALLENGED BEFORE US SIN CE THE ASSESSEES ACTIVITIES IS NOT IN THE NATURE OF CHARITY AS HIT BY SECTION 2(15) AS ALLEGED. 11.1 HEARD THE RESPECTIVE PARTIES, PERUSED THE REL EVANT MATERIALS AVAILABLE ON RECORD. THE LEARNED AO, AS IT APPEARS FROM THE ORDE R, HAS NOT GRANTED THE BENEFIT UNDER SECTION 11 OF THE ACT AND FURTHER DENIED THE BENEFIT TO THE APPELLANT UNDER SECTION 11(1)(D) OF THE ACT. IT FURTHER APPEARS FRO M THE ORDER IMPUGNED, THAT THE LEARNED CIT(A) OBSERVED THAT SECTION 2(15) R.W.R. 1 3(8) OF THE ACT IS NOT APPLICABLE TO THE CASE OF THE APPELLANT AND FURTHER THAT THE A PPELLANT WOULD ELIGIBLE TO CLAIM BENEFIT U/S 11 AND 12 OF THE ACT INCLUDING THE DEDU CTION U/S 11(1)(D) OF THE ACT WHICH HAS BEEN CONFIRMED BY US IN THIS APPEAL. THE LEARNE D CIT(A) HAS, THEREFORE, DIRECTED THE LEARNED ASSESSING OFFICER TO VERIFY WHETHER THE CORPUS DONATION WERE RECEIVED OR THE VOLUNTARY DONATIONS HAVE BEEN RECEIVED BY THE A PPELLANT WITH A SPECIFIC DIRECTION TAKING INTO CONSIDERATION THE ENTIRE ASPECT OF THE MATTER, WHICH IN OUR CONSIDERED OPINION IS JUST AND PROPER WITHOUT ANY INFIRMITY SO AS TO WARRANT INTERFERENCE. THUS THE APPEAL PREFERRED BY THE REVENUE IS FOUND TO BE DEVOID OF ANY MERIT AND HENCE DISMISSED. WE DO NOT FIND ANY REASON TO DEVIATE FROM THE STAN D TAKEN BY THE COORDINATE BENCH. RESPECTFULLY RELYING UPON THE SA ME WE AFFIRM THE ORDER PASSED BY THE LD. CIT(A). THIS GROUND OF APPEALS P REFERRED BY THE REVENUE IS, THUS, DISMISSED. 7. GROUND NO. 7:- THIS GROUND OF APPEAL IS GENERAL IN NATURE AND, THEREFORE, NO ORDER IS NEED TO BE PASSED. 8. IN THE RESULT, THE APPEAL PREFERRED BY THE REVEN UE IS DISMISSED. THIS ORDER PRONOUNCED IN OPEN COURT ON 29 / 0 9 /20 2 1 SD/- SD/- (PRADIP KUMAR KEDIA) (MS. MADHUMITA ROY) ACCOUNTANT MEMBER JUDICIAL MEMBER AHMEDABAD; DATED 29/09/2021 TANMAY, SR. PS TRUE COPY ITA NO.444/AHD/2019 ACIT(E) VS. VYAKTI VIKAS KENDRA ASST.YEAR 2015-16 - 17 - / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. / CONCERNED CIT 4. ( ) / THE CIT(A)- 5. , ! ' , #$%% / DR, ITAT, AHMEDABAD 6. &' () / GUARD FILE. / BY ORDER, / (DY./ASSTT. REGISTRAR) !, #$ / ITAT, AHMEDABAD 1. DATE OF DICTATION 29.09.2021 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 29.09.2021 3. OTHER MEMBER 4. DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR.P. S./P.S 29 .09.2021 5. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE D ICTATING MEMBER FOR PRONOUNCEMENT .09.2021 6. DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR.P .S./P.S 29 .09.2021 7. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 29.09.2021 8. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK ... 9. THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT RE GISTRAR FOR SIGNATURE ON THE ORDER.. 10. DATE OF DESPATCH OF THE ORDER