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2019 (5) TMI 1332 - DELHI HIGH COURTExemption u/s 11 - ITAT held that the Assessee was involved in imparting education when it was engaged in activities of selling and publishing, which was in the nature of business and trade within the meaning of Section 2 (15) as amended? - Assessee is the Association of Indian Universities, a charitable trust registered under the societies Registration Act, 1860 and Section 12A since 28th January 1981 - Assessee has got an approval under Section 80G (5) (vi) with effect from AY 2010-11 - HELD THAT:- CIT (A) holding that the Assessee was a charitable association. AO was directed to allow the exemption u/s 11 (1) as it was found as a matter of fact that the Assessee was not involved in any trade, commerce or business activities, so as to be denied the exemption. ITAT has in the impugned order taken note of the fact that in the case of the Assessee itself for AY 2010-11, a co-ordinate bench of ITAT had decided the issue in favour of the Assessee and against the Revenue. Adopting the rule of consistency, the ITAT dismissed the appeal of the Revenue. Having heard learned counsel for the Revenue and having perused the impugned orders of the CIT (A) and the ITAT, the Court is not persuaded that any substantial question of law arises for determination. No substantial question of law arises for determination.
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