TMI Blog2017 (11) TMI 1049X X X X Extracts X X X X X X X X Extracts X X X X ..... nder the sixth limb and that the assessee is eligible for exemption under section 11(1) of the Act. There is no change of circumstances since the date of the order of the hon'ble High Court and also from the facts relevant to the assessment years 2009-10 and 2010-11. In the circumstances, while respectfully following the order of the hon'ble jurisdictional High Court and also in view of the fact t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... IT (A) ). 2. Briefly stated facts are that the assessee is a society involved in importing, developing and distributing of Bar code technology to be used by various manufacturers and industries which is for the general benefit of public at large. It was registered under the Societies Registration Act with effect from June 7, 1996 and under section 12AA(1) of the Income-tax Act, 1961 (hereinafte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Act vide order dated October 23, 2013 following the order of the hon'ble High Court. However, during the scrutiny of the return of income of the assessee for the assessment year 2011-12, the Assessing Officer stated that the Department has preferred a special leave petition before the hon'ble Supreme Court against the orders of the Delhi High Court and the matter was sub judice, as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tax (Exemption) had allowed the exemption under section 10(23C)(iv) of the Act to the assessee and against the cancellation of registration under section 12AA(3) of the Act with effect from 2009-10 a co-ordinate Bench of this Tribunal in I. T. A. No. 3733/Delhi/2009 vide order dated October 11, 2013 allowed the appeal of the assessee by placing reliance on the above order of the hon'ble jurisd ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rs 2009-10 and 2010-11. In the circumstances, while respectfully following the order of the hon'ble jurisdictional High Court and also in view of the fact that the learned Commissioner of Income-tax (Appeals) granted relief in respect of the assessment years 2009-10 and 2010-11 also, we find no legal infirmity in the order of the learned Commissioner of Income-tax (Appeals) and we confirm the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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