TMI Blog2018 (11) TMI 509X X X X Extracts X X X X X X X X Extracts X X X X ..... assessee is carrying on its activities, which can be termed as business, trade, or commerce. - Decided in favour of assessee - ITA No. 6616/Del/2015 - - - Dated:- 8-11-2018 - SMT. BEENA A PILLAI, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER For The Department : Smt. Sulekha Verma, CIT, D.R. For The Assessee : None ORDER PER BEENA A PILLAI, JUDICIAL MEMBER The present appeal has been filed by revenue against order dated 21/09/15 passed by Ld.CIT(A)-40 for Assessment Year 2011-12 on the following grounds of appeal: 1. On the facts and in the circumstances of the case and in law, the Ld.CIT(A) erred in allowing the appeal of the assessee ignoring the fact that though the objects ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Act as its main objective was falling outside the scope of general public utility as per section 2 (15) of the Act. 4. On an appeal before the Ld.CIT(A) assessee was granted exemption under section 11 of the Act. 5. Aggrieved by the order of Ld.CIT(A), revenue has filed appeal before us now. 6. Ld.CIT,DR though supported the order of Ld. AO, at the outset she fairly submitted that in immediately preceding Assessment Years, being 2009-10 and 2010-11, this Tribunal in assessee s own case in ITA No. 2873 and 2874/Del/2014 has dismissed revenue s appeal on similar grounds. 7. On perusal of the facts narrated by Ld.CIT(A) in the impugned order, and the order of this Tribunal in assessee s own case for immediately prece ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in 360 ITR 138 , we find no infirmity in the order of the ld CIT (A), hence we dismiss all the grounds of appeal of revenue in ITA no 2873/del/2011 for AY 2009-10. 24. Further, the appeal of the revenue for AY 2010-11 in ITA No 2874/Del/2011, also involves the same issues. Therefore, for the reasons given by us in appeal of revenue for AY 2009-10, we also dismiss all the grounds of appeal of revenue in ITA No 2874/Del/2011 for AY 2010- 11. 8. On the basis of the discussions and observations made by this Tribunal in assessee s own case for immediately preceding assessment years (supra), we do not find any infirmity in the observations of Ld. CIT (A). Respectfully following the decision of this Tribunal in assessee s own cas ..... X X X X Extracts X X X X X X X X Extracts X X X X
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