TMI Blog2017 (9) TMI 1458X X X X Extracts X X X X X X X X Extracts X X X X ..... e of mutuality is apparently not applicable in the case of the assessee. We further note that the case of the assessee is covered in its favour by the orders of the Ld. CIT(A)’s predecessors for the Assessment years 2006-07 to 2011-12 and also by the order of the Hon’ble Delhi High Court in assessee’s own case for the AY 2006-07 & 2007-08. The Departmental Appeal for the AY 2008-09 & 2009-10 has also been dismissed by the Tribunal. Therefore, the Ld. CIT(A) has rightly observed that there is no sufficient reason to deviate from the appellate orders of the Ld. CIT(A) of the earlier years allowing the exemption u/s. 11(1) and accordingly, the AO was directed to allow the exemption u/s. 11(1) with all consequential benefits - Decided again ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appeal. 3. The brief facts of the case are that the assessee filed its return declaring NIL income on 28.9.2012 alongwith the Audit Report dated 19.9.2012. The return of the assessee was processed u/s. 143(1) of the Income Tax Act, 1961 (hereinafter referred as the Act) and the case was selected for scrutiny. Notices u/s. 143(2) of the Act was issued on 06.08.2013 and Notice u/s. 142(1) of the Act issued on 15.4.2014 respectively. In response to notices, the A.R. of the assessee attended the proceedings from time to time and filed the requisite details which were examined. The books of accounts were also produced and the same were also examined on test check basis. The AO observed that the assessee is a charitable company registered u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Ld. CIT(A)-XXI, Delhi vide the order dated 31/01/2013 relying on the order of the Hon'ble Delhi High Court of the A.Y. 2006-07 2007-08. The departmental appeal for the A.Y 2008-09 2009-10 has been dismissed by the ITAT, Delhi vide the order dated 11/05/2015 in ITA No. 248 1572/De1/2013 vide Para 22 to 26. The AO denied the exemption for the A.Y. 2010-11 2011-12 also mainly on the ground that the assessee is involved in trade, commerce or business and the assessee is hit by the mischief of proviso of section 2(15) but the same was allowed by the Ld. CIT(A) in the appellate orders dated 18/12/2014 and 04/02/2015. The AO has again denied the exemption u/s 11(1) on the similar ground for the current A.Y 2012- 13 by invoking the mi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pecialized services, services and facilities, meetings, seminars and training programmes, sale of publication etc. The income of the assessee from other non-members of the institution are more and as such the principle of mutuality is apparently not applicable in the case of the Assessee. However, the case of the assessee is covered in its favour by the orders of his predecessor for the AY 2006-07, 2007-08, 2008-09, 2009-10, 2010-11 2011-12 and also by the order of Hon'ble Delhi High Court in the assessee's own case for the A.Y 2006-07 2007-08 as discussed earlier. The departmental appeal for the A.Y 2008-09 2009-10 has been also dismissed by the Tribunal as discussed above. After considering all the facts and circumstances of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... own case for the AY 2006-07 2007-08. The Departmental Appeal for the AY 2008-09 2009-10 has also been dismissed by the Tribunal. Therefore, the Ld. CIT(A) has rightly observed that there is no sufficient reason to deviate from the appellate orders of the Ld. CIT(A) of the earlier years allowing the exemption u/s. 11(1) and accordingly, the AO was directed to allow the exemption u/s. 11(1) with all consequential benefits, which does not need any interference on our part, hence, we uphold the action of the Ld. CIT(A) on the issue in dispute and reject the grounds raised by the Revenue and accordingly, we dismiss the Appeal filed by the Revenue. 7. In the result, the appeal filed by the Department stand dismissed. Order pronounced in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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