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2018 (11) TMI 1891 - ITAT DLEHIExemption u/s 11 - Proof of charitable activities u/s 2(15) - HELD THAT:- AO enumerated certain activities to say that they are not charitable in nature but only commercial ones, it is not established before us that these are activities that are undertaken by the assessee in the year under consideration only, but neither earlier nor subsequently. There is nothing contrary to the submission on behalf of the assessee that as a matter of fact, all these activities have been undertaken by the assessee right from the year 2007-08 [2016 (2) TMI 1259 - DELHI HIGH COURT] but merely because the AO has chosen to enumerate certain activities for certain years, does not render the binding precedence applicable to the facts of the case. It is not open for us to take a different view in the absence of any compelling reasons to do so. Further, the decision in the case of Devki Devi Foundation vs DCIT [2015 (4) TMI 186 - ITAT DELHI] rendered by a coordinate bench of this Tribunal was in appeal before the Hon’ble jurisdictional High Court [2016 (2) TMI 1259 - DELHI HIGH COURT] set aside the order and restores appeal to the Tribunal for fresh decision, according to law. So no reliance can be placed by the revenue on this decision, which is no longer in force. In these circumstances, we are of the considered opinion that the learned CIT(A) rightly followed the rule of consistency and allowed the claim of the assessee. We find no reason to interfere with the same. We accordingly uphold it. Appeal of the revenue being devoid of merit, is liable to be dismissed. The appeal of the revenue is accordingly dismissed.
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