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TMI Blog2020 (4) TMI 614X X X X Extracts X X X X X X X X Extracts X X X X ..... see has rendered services by way of conducting coaching/learning classes to the individuals in the field of sports and other related activities and charging fees thereupon which is purely in the nature of business/commerce/trade." 2. Briefly the facts of the case are that assessee filed return of income declaring NIL income. The assessee produced books of account and other material before the AO. The AO noted aims and objects of the assessee society in the assessment order. The AO noticed from the income and expenditure account that it has received various receipts from sports receipts, activities receipts, work experience receipts, rent, mid day meal planning receipts and interest receipts. The AO considering the explanation of the assess ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... - Trib.) 6) Nirmithi Kendra Vs. DCIT ITAT Cochin [2018] 100 taxmann.com 293 (Cochin - Trib./[2019] 174 ITD 177 (Cochin - Trib.) 5. On the other hand, Ld. Counsel for assessee submitted that in preceding AY 2011-12 the Departmental appeal in the case of the assessee was decided by ITAT Delhi 'D' Bench in ITA No. 59/2016 vide order dated 20.05.2019 and Departmental appeal has been dismissed. The findings in para 5 & 6 are reproduced as under: "5. After considering the rival submissions and on perusal of the relevant facts and material on record, we find that it is an undisputed fact that assessee was granted registration u/s 12AA. The aims and objects of the assessee society are as under: a) "Promote Educational research and studies fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... we do not find any reason to deviate from the finding of the Ld. CIT(A) and the same is affirmed. 6. After considering the rival submissions, we are of the view that issue is covered in favour of the assessee by order of ITAT Delhi Bench for AY 2011-12 (supra) in which on identical verdict grounds of appeal, the Departmental appeal has been dismissed. Though the rule of res-judicata does not apply to Income Tax proceedings but rule of consistency shall have to be followed by the Income Tax Authorities. It is also well settled law that decision in the case of the assessee is the best precedent to be followed in subsequent year. Since on identical facts, the Departmental appeal has been dismissed by the Tribunal in the case of the assessee f ..... X X X X Extracts X X X X X X X X Extracts X X X X
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