TMI Blog2011 (11) TMI 715X X X X Extracts X X X X X X X X Extracts X X X X ..... tant Member) This appeal by the revenue is directed against the order dated 4.3.2010 of CIT(A) for the assessment year 2007-08. The only dispute raised in this appeal is regarding allowability of exemption under section 11 of the Income tax Act. 2. The assessee is a local authority created by the Govt. of Maharashtra. Earlier up to assessment year 2002-03, income of local authorities was ta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... denied this year also. The assessee submitted that in assessment year 2003-04 to 2006-07, the claim had been allowed by the CIT(A) and also by the Tribunal and therefore, facts being the same the claim should be allowed. The AO however observed that the Tribunal had dismissed the appeal of the department on technical ground and had not decided the issue on merit. Therefore, AO, following the orde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e assessee. There is no dispute that the assessee has been registered under section 12AA of the Income tax Act by the DIT(E) which means that charitable character of the assessee is not in dispute. Therefore, exemption under section 11 in case of the assessee can not be denied. We also find that identical dispute had arisen in case of SRA in which the Tribunal in ITA No.5150/Mum/2010 noted that ch ..... X X X X Extracts X X X X X X X X Extracts X X X X
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