ITA No. 4025/DEL/2012 [A.Y 2009-10] The A.D.I.T [E] Vs Andhra Pradesh Technology Development & Promotion Centre
Case No: ITA No. 4025/DEL/2012
Court: INCOME TAX APPELLATE TRIBUNAL, DELHI ‘A’ BENCH, NEW DELHI
Date: 2/18/2025
Parties Involved
appellantThe A.D.I.T [E]
respondentAndhra Pradesh Technology Development & Promotion Centre
Facts Summary
The assessee, Andhra Pradesh Technology Development & Promotion Centre (APTDC), is a resident Trust registered under section 12A(a) of the Income Tax Act. It is promoted by Confederation of Indian Industry (CII), Government of Andhra Pradesh (GoAP), and Technology Information Forecasting and Assessment Council (TIFAC). APTDC provides techno-managerial consultancy services in technology and intellectual property rights (IPR), including promoting bamboo-oriented enterprises. The assessee claimed i…
Decision in favour of
Partly Assessee / Partly Revenue
Legal Issues
- 1. Whether the Ld. CIT(A) erred in accepting the assessee's claim that its activities were covered under the first limb i.e. 'Relief of the poor' in the definition of 'Charitable Purpose' as defined in section 2(15) of the Income Tax Act, 1961.
- 2. Whether the Ld. CIT(A) erred in accepting the assessee's claim that the intellectual property rights, consultancy income was incidental to the assessee's activities as per MOA and was towards the relief of poor and not in the nature of business for profit.
1 more legal issue analysed in this judgement.
Precedents Relied Upon
5 precedents cited in this judgement.