TMI Blog2018 (9) TMI 791X X X X Extracts X X X X X X X X Extracts X X X X ..... ded that the Assessing Offices was not justified in denying the benefit of exemption under sections 11 and 12 available to the assessee by applying the proviso to section 2(15). The first appellate order being comprehensive and reasoned one thus does not need any interference. The same is upheld and the grounds are accordingly rejected - Decided against revenue - ITA No. 3566/Del/2015 - - - Dated:- 12-9-2018 - SHRI R. K. PANDA, ACCOUNTANT MEMBER AND MS SUCHITRA KAMBLE, JUDICIAL MEMBER For The Appellant : Sh. Anoop Singh, Sr. DR For The Respondent : Sh. Satyajit Goel, CA ORDER PER SUCHITRA KAMBLE, JM This appeal is filed by the Revenue against the order dated 26/3/2015 passed by CIT(A)-40, New Delhi for A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lso been dismissed by the Tribunal vide the order dated 04/08/2014 in ITA No. 3506/Del/2013. Earlier the DIT (Exemption) had cancelled the registration u/s 12AA(3) for the A. Y. 2006-07 to 2008-09 but the same was restored by the Tribunal vide the order dated 30/11/2011 in ITA No. 1786/Del/2011. The Assessing Officer following the order for earlier years again denied the exemption u/s 11(1) by invoking the Proviso to section 2(15) vide the order of the Assessing Officer. 4. Being aggrieved by the order of the Assessing Officer, the assessee filed appeal before the CIT(A). The CIT(A) partly allowed the appeal of the assessee. 5. The Ld. DR submitted that the CIT(A) ignored the fact that the property held by the assessee was utilized pu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing any services in relation to any trade, commerce or businesses for a cess or fee for any other consideration, irrespective of the nature of use or application or utilization of the incoem from such activity . Since all these similar ctivities have already been examined and considered by the ITAT in ITA No . No . l786/Del/2011 in the case of assessee itself and after discussing it in detail, the ITAT has come to the conclusion that these activities of the assessee society do not involve the carrying of any activity in the nature of trade, commerce or business or any activity of running any service in relation to any trade, commerce or business . We are thus of the view that the proviso inserted in sec . 2(15) of the Act . ..... X X X X Extracts X X X X X X X X Extracts X X X X
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