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2023 (10) TMI 33 - AT - Income TaxExemption u/s 10(23C)(iv) and/or u/s 11 and 12 - Charitable activity u/s 2(15) - assessee is trust constituted by and under its own Trust Deed dated 28.09.1948 (“Deed”) whereby the partners of a business known as “Hamdard Dawakhana” dedicated the said business to charity - as per DR assessee has offered substantial concession in rent to persons specified under section 13(3) which violates the provision of section 13(2)(b) - HELD THAT:- The predecessor Ld. AO has observed that the assessee claimed exemption under section 10(23C)(iv) and that the objects of the Trust being charitable within the meaning of section 2(15) the benefit of section 11 and 12 is allowed. There is no change either in facts or in law in AY 2016-17 from those in preceding years as evidenced from the orders of assessment for AY 2013-14, 2014-15 and 2015-16. In CIT vs. Amit Jain [2015 (3) TMI 720 - DELHI HIGH COURT] and Denso India Ltd [2015 (1) TMI 824 - DELHI HIGH COURT] held that where the AO has been following a view for the past several years, he cannot depart from the same when there has been no change in law or facts. We may note the facts and decision of Hamdard National Foundation (India) [2022 (2) TMI 931 - DELHI HIGH COURT] In this case, the facts were that the assessee-foundation had let out its properties and received rental income from H in relevant assessment years. In addition, the assessee had also received corpus donation from 11 during assessment year 2007-08. The Assessing Officer after making enquiry from various websites held that in lieu of voluntary and corpus donation received from H, properties owned by assessee were let out to H at a much lower rate as compared to the market rate. He, thus, invoked section 13(2)(b) read with section 13(3) and held that assessee was not eligible for exemption under sections 11 and 12. The Tribunal decided in favour of the assessee. Appeal of the Revenue is dismissed.
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