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2013 (2) TMI 180 - HC - Income TaxCharitable purposes as defined in section 2(15) - dominant object of the assessee-society - whether not exempt u/s 11 keeping in view Section 13(1)(bb) - Held that:- The dominant purpose of the respondent society was advancement of general public utility and not for education alone. Sub-clause (k) of Clause (2) of the aims and objects was to work and establish agencies and depots for the purchase and sale of goods of all descriptions, borrow money and to get insurance agencies of the different companies and to do insurance work for the purpose of applying income there from for objects mentioned above. As decided in M/s. Radhasoami Satsang, Agra vs. Commissioner of Income Tax, [1991 (11) TMI 2 - SUPREME COURT] strictly speaking res judicata does not apply to income tax proceedings but where a fundamental aspect permeating through the different assessment years has been found as fact one way or the other and parties have allowed that position to be sustained by not challenging the order, it would not be at all appropriate to allow the position to be changed in a subsequent year unless there was any material change justifying the Revenue to take a different view of the matter. Also see Bharat Sanchar Nigam Ltd. And another vs. Union of India and others, (2006 (3) TMI 1 - SUPREME COURT). As in the assessment year 1973-74, 1974-75, 1975-76 and 1976-77 the Tribunal has taken the view that the assessee society was established for advancement of any other object of general public utility. The view expressed by the Tribunal for the Assessment Year 1973-74 has been approved by this Court thus,no different view is to be taken here in this year. The question of applicability of Section 13(1)(bb) would not arise for the reason that the Tribunal has found that the business of insurance was carried under trust for carrying on the primary purpose of charitable activities thus, Section 11 was applied and it cannot be excluded - in favour of assessee.
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