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2018 (9) TMI 958 - ITAT DELHIBenefit of section 11 denied - activities of assessee are involved the rendering of services in relation to carrying on commercial or business activities and is clearly covered by the new proviso to section 2(15), therefore, the assessee cannot be treated to be engaged in charitable activities - Held that:- We find that the CIT(A) allowed the claim of exemption u/s 11 and 12 on the ground that in the immediately preceding assessment year, CIT(A) has allowed the claim of exemption u/s 11 and the Revenue has not challenged the same. In the immediately succeeding assessment year the Assessing Officer himself has allowed the claim of exemption u/s 11 by treating the activities of the assessee as charitable in nature. No infirmity in the order of the CIT(A) since in the immediately preceding assessment year the CIT(A) has allowed the claim of exemption u/s 11 which has attained finality and the Assessing Officer himself in the subsequent assessment year has treated the activities of the assessee as charitable in nature and has allowed the claim of exemption u/s 11 therefore, the order of the ld. CIT(A) is upheld and the grounds raised by the Revenue are dismissed.
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