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2022 (2) TMI 500 - HC - Income TaxExemption u/s 11 and 12 - Whether Tribunal erred in ignoring the fact that the activities of the assessee are not the activities done for 'charitable purpose' according to the Section 2(15) of the Act, since they are of a purely commercial nature? - HELD THAT:- This Court finds that the Tribunal as the last fact finding authority has held that the Revenue had failed to establish that the said activities had been undertaken by the Respondent only in the Assessment Year under consideration. In fact, the said activities have been undertaken by the respondent right from the year 2007-08. A perusal of the paper book also reveals that for the earlier and subsequent Assessment Years, exemptions have been allowed in the similar circumstances. This Court had observed that the impugned order passed by the ITAT suffers from no perversity as it abides by the principle of consistency and uniformity by following orders passed in the earlier and subsequent Assessment Years i.e. Assessment Years 2007-08, 2008-09, 2009-10, 2011-12, 2013-14 and 2014-15. However, at that stage, learned counsel for the Appellant had prayed for some time to obtain instructions and file additional documents. As Appellant states that he has filed the additional documents, however, the same are not on record. In any event, in view of the principle of consistency and uniformity, this Court is of the view that no substantial questions of law arises for consideration in the present case.
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