Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2021 (2) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2021 (2) TMI 220 - AT - Income TaxExemption u/s 11 - Claim denied as activities of the assessee involve rendering of services in relation to carrying on of commerce or business - HELD THAT:- In A.Y. 2012-2013 own case the ITAT as well as Hon’ble Delhi High Court has considered both the issues with regard to applicability of proviso to Section 2(15) in the case of the assessee-society and exemption claimed under Section 11 as well as the issue of principle of mutuality and the Hon’ble Delhi High Court dismissed the Departmental appeal. These issues are covered by the aforesaid decisions of the Tribunal as well as Hon’ble Delhi High Court in the case of the same assessee-society. The Revenue in its grounds of appeal has referred to the decision of Hon’ble Supreme Court in the case of Bangalore Club vs.. [2013 (1) TMI 343 - SUPREME COURT]which is also considered by the Hon’ble Delhi High Court. Thus, the issue is covered by the Order of the Tribunal as well as Hon’ble Delhi High Court in favour of the assessee-society. The history of the assessee-society as noted in the submissions of Learned Counsel for the Assessee also clearly show that all the issues raised in the Departmental appeal have been considered and decided in earlier years, therefore, principle of consistency do apply to the same facts. No material is brought on record to distinguish the facts in the case of the assessee-society considered in earlier years as well as in assessment year under appeal. In A.Y. 2010-2011, the Order under section 263 of Income Tax Act, 1961 have been set aside by the Tribunal and Departmental appeal have been dismissed by the Hon’ble Delhi High Court as well. The subsequent Order passed under section 143(3)/ 263 have become infructuous and vide separate Order the Departmental appeal have also been dismissed by the Tribunal in[2021 (2) TMI 173 - ITAT DELHI] Considering the above background and history of the assessee-society in the light of various Orders referred to by the Learned Counsel for the Assessee during the course of arguments and the recent Order of the ITAT and Hon’ble Delhi High Court in A.Y. 2012-2013 we do not find any infinity in the Order of the Ld. CIT(A) in allowing the appeal of assessee-society.
|