TMI Blog2018 (6) TMI 1708X X X X Extracts X X X X X X X X Extracts X X X X ..... be treated as business activities, however, we realized that co-ordinate bench of ITAT at Delhi in the assessee s own case for the AYs 2008-09 2009-10 duly considered and adjudicated the said issue and nothing is brought on record by Ld. DR, contrary to the said judgments and/or filing of any appeal against the same. - Decided against revenue. - ITA No. 2598/Del/2015 - - - Dated:- 4-6-2018 - Shri N.K.Billaiya, Accountant Member And Shri N.K. Choudhary, Judicial Member Revenue by Sh. Ravi Kant Gupta, Sr. DR Assessee by Sh. Mukul Bagla, CA ORDER Shri N.K. Choudhary, J.M. The instant appeal has been preferred by the Revenue Department on filing aggrieved against the order dated 04.02.2015 passed by the Ld. CIT (A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n passed by the Ld. CIT (A) is in appeal before us. 3. The Ld. DR in support of the Revenue s Appeal, submitted that the Ld. CIT (A) has erred in ignoring the fact that the assessee is rendering specific services to its members as well as nonmembers and charging fees from them, which is liable to be taxed under the head Profits and Gains of Business and Profession and as such, its activities are not charitable in nature. Further, the Ld. CIT (A) has also erred in ignoring the fact that the assessee is not eligible for exemption u/s 11 of the Act in view of the amendment to proviso to Section 2(15) of the Act . On the other hand, the Ld. AR relied upon the order passed by the Ld. CIT (A) and submitted that the order under challenge h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Assessee are liable to be treated as business activities, however, we realized that co-ordinate bench of ITAT at Delhi, vide its order dated 16-02-2015 in the assessee s own case for the AYs 2008-09 2009-10 duly considered and adjudicated the said issue and another coordinate bench at Delhi vide its order dated 23-05-2018 while deciding the appeal pertaining to A.Y. 2010-11, respectfully followed the said judgment and nothing is brought on record by Ld. DR, contrary to the said judgments and/or filing of any appeal against the same . On the aforesaid consideration and observations, we do not find any infirmity, perversity or illegality in the order passed by the Ld. CIT (A), hence, the appeal of the Revenue-Department stands dism ..... X X X X Extracts X X X X X X X X Extracts X X X X
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