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2021 (3) TMI 930 - AT - Income TaxEligibility of exemption u/s 11 - activities carried out by the society during the instant Assessment Year were not found to be covered by any limb of ‘charitable purpose’ as defined in section 2(15) - HELD THAT:- In assessee’s own case on identical facts and circumstances for assessment years 2009-10 and 2011-12 the co-ordinate bench [2018 (3) TMI 1903 - ITAT DELHI]. The co-ordinate bench in para Nos. 8 to 15 decided the issue holding that assessee Society is eligible for exemption under Section 11 of the Act. Thus, the orders of the ld. CIT (Appeals) were upheld. DR could not show us any reason that why we should differ from the issue already decided by the co-ordinate bench when same facts and circumstances prevailed. In view of this, respectfully following the decision of the co-ordinate bench in assessee’s own case for assessment years 2009- 10 and 2011-12 we dismiss the appeal of the ld. Assessing Officer. Thus, appeal of the Assessing Officer is dismissed.
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