TMI Blog2018 (11) TMI 1891X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 So no reliance can be placed by the revenue on this decision, which is no longer in force.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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... contract with the Fortis Hospital for running hospital as commercial activity. 4. Learned CIT(A) considered the plea of the assessee that the assessee has been running a charitable hospital providing medical relief to the general public and for both earlier and subsequent years, the claim of the assessee for exemption u/s 11(1) of the Act is allowed by AO for some years and first appellate authority for some years confirmed by the Tribunal, and allowed the appeal directing the learned AO to allow exemption u/s 11(1) of the Act to the assessee. 5. Revenue is, therefore, in this appeal stating that the learned CIT(A) erred in ignoring the activities of the assessee trust and allowing the benefits of Section 11 12 of the Income-tax Ac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the major share of income of the charitable organization. Likewise, the assessee is earning rental income from erecting Airtel, Hutchison towers, Idea cellular in its hospital, which is not at all incidental to any activities of the assessee society. Further, learned DR submitted that the AO recorded that the assessee has earned income from book caf and visitor caf , business centers, parking area, which are all purely on commercial lines 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 sust ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 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 t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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