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2021 (5) TMI 591 - AT - Income TaxExemption u/s 11 - issue of eligible of the registration under section 12A of the Act has not attained finality - CIT-A allowed deduction - HELD THAT:- We do not find it necessary to delve into issue raised in these years again, as the Tribunal on similar set of facts in the assessee’s own case examined the issue, and allowed claim of the assessee; wherein one of us (Vice-President) was party and author. It is pertinent to mention that, the issue of charitable status of the assessee and allowance of exemption under section 11 has been accepted by the department consistently for the last more than 20 years. In the Asstt.Year 2011-12, when the claim of the assessee rejected by the Department, the same was challenged before the Tribunal, and the Tribunal [2018 (3) TMI 48 - ITAT AHMEDABAD] after detailed discussion allowed the claim of the assessee and confirmed by the Hon’ble High Court [2018 (9) TMI 1097 - GUJARAT HIGH COURT]. The factum of dismissal of appeal of the Revenue for earlier years on the similar issue upto the level of Hon’ble Supreme Court [2019 (4) TMI 379 - SC ORDER]has not been disputed by the Department. Therefore, the issue attained finality. No material has been brought on record by the ld.DR to demonstrate that the view taken by the Tribunal in the earlier years was on the different set of facts. Admittedly, there is no change in facts and circumstances as compared to the previous years and subsequent years, and therefore, principle of consistency squarely applicable to the present case on hand. Therefore we AO to treat the assessee as a charitable institution and allow exemption under section 11. Decided against revenue.
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