Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2022 (5) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2022 (5) TMI 1562 - AT - Income TaxBenefit of exemption u/s. 11 - receipts in the nature of Membership Fees, Program Fees, Publication Revenue, Certificate of Origin, Other activities, Activities and Prize Fund, Entrance Fees, Life Membership Fees and Use of facilities etc. - HELD THAT:- It is found that the CIT(A) has followed his orders for earlier years in order to allow the benefit to the assessee. Earlier years’ orders passed by the ld. first appellate authority came up for consideration before the Tribunal. Vide order [2017 (9) TMI 1892 - ITAT PUNE]Tribunal for the assessment years 2010-11 and 2011-12 has countenanced the action of the CIT(A) in restoring the benefit of exemption as claimed in the returns. Once again, similar issue travelled to the Tribunal for the assessment years 2009-10 and 2012-13. Vide order .[2018 (7) TMI 2313 - ITAT PUNE] Tribunal has re-affirmed such decision and dismissed the appeals filed by the Revenue. In view of the fact that the issue raised in this appeal is squarely covered in favour of the assessee by the orders passed in the assessee’s own case for earlier years, respectfully following the precedents, we uphold the impugned order.
|