The Assessing Officer denied the exemption on appeal the Tribunal remanded back the matter to the A.O. for de novo adjudication. The Tribunal emphasized that assessing authorities must scrutinize whether the activities are in the nature of trade or business and whether they breach the quantified limit. (AY. 2016-17)
Sub Division Saanjh (Community Police) Society v. ITO (E) (2013) 201 ITD 57 (Amritsar)(Trib)
S. 11 : Property held for charitable purposes – Collection of charges from the civilians for community work of spreading awareness related about drug abuse and addiction and rendered services for procuring passport, issuance of NOC, etc – Denial of exemption is not justified – Mater remanded to the AO to verify whether proviso to section 2(15) had been breached. [S. 2(15), 12AA, 13(8)]
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