Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2017 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (10) TMI 721 - ITAT DELHIDenying the benefit of exemption under sections 11 & 12 - Held that:- Undisputedly, in AY 2009-10, the coordinate Bench of the Tribunal vide an order dated 20.08.2014 passed in assessee’s own rejected the appeal filed by the Revenue denying the benefit of exemption under sections 11 & 12 of the Act. It is also not in dispute that there is no change in the facts and circumstances of the case during the year under assessment. In the backdrop of undisputed facts and circumstances of the case, when we examine the assessment order passed by the AO and grounds of appeal raised by the Revenue, it is transpired that present appeal has been filed just for sole reason that “the decisions rendered by the Tribunal in assessee’s own case for AY 2009-10 has not been accepted by the department and appeal has been filed in the Hon’ble High Court.” This trend of filing appeal is not only disappointing but leads to the multiplicity of the litigation because otherwise no substantial illegality or perversity has been pointed out by the Revenue. In view of what has been discussed above and following the order passed by the coordinate Bench of the Tribunal affirmed by the Hon’ble Delhi High Court and the fact that there is no change in the facts and circumstances in case at hand nor there is any change in the objects and activities of the society, we find no illegality or perversity in the impugned order passed by the ld. CIT (A), hence the present appeal filed by the Revenue is hereby dismissed.
|