Income Tax Appellate Tribunal, Kolkata Bench 'B', Kolkata

Parties Involved

Facts Summary

The assessee, Sasha Association For Craft Producers, is a registered society with objects including assisting producers/artisans, providing relief to distressed people during natural calamities, and receiving donations. The assessee applied for section 12A registration on 03.03.1989 and was accepted by the DIT(E) on 27.11.1990. The Assessing Officer treated the assessee as eligible for exemption up to AY 2007-08. However, in the assessment years 2009-10, 2011-12, and 2012-13, the Assessing Officer re-assessed the assessee under sections 147, 143(3), and 143(3) of the Income Tax Act, 1961, respectively, arguing that the assessee's activities were in the nature of trade, commerce, or business. The CIT(A) reversed the Assessing Officer's decision, finding that the assessee's activities fell under the 'relief of the poor' charitable purpose.…

Legal Issues

• 1. Whether the assessee's activities fall under the 'relief of the poor' charitable purpose or if they are in the nature of trade, commerce, or business.

Judgment Outcome

Decided in favour of Partly Assessee / Partly Revenue.

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