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2021 (12) TMI 403 - AT - Income TaxExemption u/s 11 - denial of claim as assessee has earned on account of IPD charges from patients which according to AO was nothing but the charges recovered from accommodation facilities provided to the customers who visits the trust to attend the shivirs and participate in the various activities of trust - HELD THAT:- We find that AO while deciding the case for A.Y. 2009-10 had held that the assessee was not eligible for exemption u/s 11/12 of the Act and the order of AO was upheld by CIT(A). When the matter for A.Y. 2009-10 was carried before the Tribunal, Tribunal held that AO was not justified in denying the exemption u/s 11/12 of the Act to the assessee [2013 (10) TMI 211 - ITAT DELHI] Thereafter, Revenue had carried the matter before the Hon’ble Uttarakhand High Court [2019 (2) TMI 1616 - UTTARAKHAND HIGH COURT] and the Hon’ble Uttarakhand High Court had upheld the order of the Tribunal. Against the order of Uttarakhand High Court, Revenue had filed SLP before the Hon’ble Apex Court [2019 (8) TMI 535 - SC ORDER]which was dismissed. We also find that identical issue arose in assessee’s own case in A.Y. 2014-15 and the Co-ordinate Bench of Tribunal had dismissed the appeal of the Revenue by following the order of Co-ordinate Bench of Tribunal for A.Y. 2010-11 to 2013-14 and relying on Hon’ble Uttarakhand High Court order in assessee’s own case for A.Y. 2009-10. Since the facts in the year under consideration being identical to that of earlier years, we find no reason to interfere with the order of CIT(A). Thus the grounds of Revenue are dismissed.
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