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2021 (10) TMI 666 - ITAT DELHIExemption u/s 11 - Denial of exemption by AO as objects of the assessee society may seem to be charitable, yet the activities carried out by the society, which yielded income to it are commercial in nature - CIT-A allowed benefit of exemption u/s. 11 & 12 - HELD THAT:- As decided in assessee's own case [2017 (10) TMI 721 - ITAT DELHI] 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. The order passed by the Director of Income-tax (Exemption) cancelling the registration of the respondent under section 12A was invalid inasmuch as the Director Income-tax (Exemptions) did not have the jurisdiction to do so till 01.06.2010 when the amendment was introduced in section 12AA(3) - In the light of the above decision of the Co-ordinate Bench of the Tribunal in the assessee's own case, in the absence of any material change in the factual matrix, we hereby decline to interfere with the order of ld. CIT(A) - Decided in favour of assessee.
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