TMI Blog2018 (8) TMI 970X X X X Extracts X X X X X X X X Extracts X X X X ..... nst the revenue. - ITA No. 2675/Del/2015, CO No. 82 / Del / 2016 - - - Dated:- 14-8-2018 - Sh. N. K. Saini, AM and Sh. Laliet Kumar, JM Assessee by : Sh. V. Raja Kumar, Adv Revenue by : Sh. Sanjeet Singh, CIT DR ORDER Per N. K. Saini, AM: The appeal by the department and the Cross Objection by the assessee are directed against the order dated 05.02.2015 of ld. CIT(A)- 40, New Delhi. 2. Following grounds have been raised in the appeal of the department: 1. On the facts and in the circumstances of the case and in law, the Ld. CIT(A) has erred in ignoring that commercial activities of the assessee which are squarely covered under the last limb of proviso to section 2(15) of the Act, as the assessee is providing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng the earlier order dated 26.07.2014 by his predecessor for the assessment year 2010-11. The relevant observations given therein are as under: 4.1 The assessee is in appeal against the order of the AO and it is submitted that the AO is not justified to deny the exemption to the assessee which the assessee has been enjoying over a long period of time and the assessee is involved in charitable activities. It is submitted that the assessee is a non-profit organization and is involved in charitable activities and the assessee is not involved in any trade, commerce or business. It is submitted that mere receipt of fees from students for the education, fees from the hostels, interest income or receipt of rental income cannot be said that th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nefits. 6. The said order was a subject matter of the departmental appeal in ITA No. 4997/Del/2014 for the assessment year 2010-11 wherein vide order dated 27.04.2018, the issue has been decided by the ITAT Delhi Bench E , New Delhi in favour of the assessee and against the department by following the earlier order of the Tribunal for the assessment year 2012-13 in ITA No. 4983/Del/2015 and the relevant findings are given in paras 5.2 and 5.3 of the said order dated 27.04.2018 which read as under: 5.2 Although the Ld. Sr. DR has vehemently argued against the order of Ld. CIT (A) in directing the AO to allow the benefit of exemption to the assessee with all the consequential benefits, we find that the case is squarely covered in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... plied the provisions of Section 11 (4)(A) of the Act by holding the same as business activity. In AY 1993-94 once again the departmental appeal was dismissed by the Tribunal. Where the point in issue was that the CIT(A) erred in allowing the benefit u/s 11 of the Act by holding that the activities of the Society were chargeable(sic) although the Assessing Officer had rightly applied the provisions of Section 11 (4)(A) of the Act by holding the same as business activity. It seems that the CIT(A)'s first appeal order in AY 1992-93 became final where it was held by the CIT(A) that the Appellant was entitled to exemption u/s 11 0f the Act and the provisions of Section 11 (4)(A) of the Act were not applicable to the case. There-after in AY 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ccordingly, on identical facts, respectfully following the order of the coordinate bench in assessee s own case for assessment year 2012- 13, we find no reason to interfere with the findings and directions of the Ld. CIT (A) in both the years under consideration. 7. It is also noticed that the order of the ITAT for the assessment year 2012-13 was a subject matter of the departmental appeal before the Hon ble Jurisdictional High Court in ITA No. 537/2018 wherein vide order dated 07.05.2018, the issue has been decided in favour of the assessee and against the department. The relevant findings given therein read as under: The Revenue is aggrieved by an order of the Income Tax Appellate Tribunal (ITAT) which upheld the order of the A ..... X X X X Extracts X X X X X X X X Extracts X X X X
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