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2019 (8) TMI 1794

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..... ccordingly uphold it. Appeal of the revenue being devoid of merit, is liable to be dismissed. The appeal of the revenue is accordingly dismissed. - ITA No. 4257/Del./2016 - - - Dated:- 28-8-2019 - Shri Prashant Maharishi, Accountant Member And Shri K. Narasimha Chary, Judicial Member For the Appellant : Ms. Ashima Neb, Senior DR. For the Respondent : Shri R.M. Mehta, CA. ORDER PER K. NARASIMHA CHARY, JM : Challenging the order dated 18.05.2016 in Appeal No.53/2015-16 passed by learned Commissioner of Income-tax (Appeals)-40, New Delhi {for short ld. CIT(A) } for Assessment Year 2012-13, Revenue preferred this appeal on the following ground :- On the facts and in the circumstances of the case and in law, .....

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..... g of the exemption u/s 11 (1) of the Act and following the rule of consistency, granted relief to the assessee. Revenue is, therefore, in this appeal. 5. It is the argument of the Ld. DR that the activities of the assessee trust are commercial in nature disentitling the assessee the benefit of sections 11 and 12 of the Act. It is further contended by the revenue that as per various clauses of Operational and Management agreement , it is established that Rajan Dhall Charitable Trust, Vasant Kunj, New Delhi has been transferred to M/s Fortis Hospital Pvt. Ltd. and the Society has no concern with the activities of the hospital and in view of the judgment of a coordinate bench of this Tribunal in the case of M/s Devki Devi Foundation, ITA N .....

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..... s and not related or incidental to the activities of the assessee. Learned DR submitting that in view of this business and commercial activities, AO is justified in denying the exemption u/s 11(1) of the Act and inasmuch as the learned CIT(A) did not consider these factors, the impugned order cannot be sustained. Learned DR placed reliance on a decision of a coordinate bench in the case of M/s Devki Foundation, ITA No.1027/Del/2012 dated 31.3.2015, to show that the contract of the trust with Max group of hospitals is a commercial activity. 7. Per contra, it is the argument of the learned AR that all the activities enumerated by the learned AO in para 7 of the assessment order are nothing new but have been in place since its inception, as .....

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..... f fact, all these activities have been undertaken by the assessee right from the year 2007-08 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. 9. It is an admitted fact that for the Asstt. year 2007-08, the AO has allowed such an exemption vide order dated 31.12.2009 u/s 143(3) of the Act and the copy of such order is on record at page 1 2 of the paper book. For the Asstt. year 2008-09 and 2009-10, the first appellate authority allowed the claim of the assessee and the same was upheld by a coordinate bench of this Tribunal in ITA No.3073/Del/2012 and batch by order dated 21.8.2017. For the Asstt. years 2013-14 and 2014-15, .....

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