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TMI Blog2020 (11) TMI 853X X X X Extracts X X X X X X X X Extracts X X X X ..... ts are identical and issues are common, for the sake of convenience these appeals were heard together and are being disposed off, by this consolidated order. 2. The assessee has more or less raised common grounds of appeal for both the assessment years. Therefore, for the sake of brevity, the grounds of appeal filed for the assessment year 2010-11 are reproduced as under:- "1. The order of the Commissioner of Income Tax (Appeals) - 2, Coimbatore dated 06.05.2019 in I.T.A.No40/17 -18 for the above mentioned Assessment Year is contrary to law, facts, and in the circumstances of the case. 2. The CIT (Appeals) erred in sustaining the order of the Assessing Officer passed in consequence to the order of the Appellate Tribunal in not grantin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the finding in para 5.1.3 and para 5.1.4 of the impugned order was wrong, erroneous, unjustified, incorrect and not sustainable in law. 7. The CIT(Appeals) failed to appreciate that the misconstruction of the provisions of section 10(23C)(vi) of the Act in denying the benefit of tax exemption would vitiate the decision rendered in relation thereto. 8. The CIT (Appeals) failed to appreciate that there was no proper opportunity given before passing of the impugned order and any order passed in violation of the principles natural justice would be nullity in law." 3. The brief facts of the case are that assessee is a trust evidenced by a Trust deed dated 09.09.1992 is engaged in running educational institutions filed its return of i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2017 in ITA No.2053/Mds/2014 has remanded the issue regarding recognition of assessee trust under section 10(23C) of the Act to the file of the Assessing Officer for fresh consideration. In compliance to the order of the ITAT, the case was taken up for hearing on 09.05.2017 and assessee was required to furnish necessary details to prove its eligibility for claiming benefit of exemption under section 10(23C) of the Act. In response, the assessee has filed all details and stated that out of the five educational institutions under the trust, gross receipts of PKD Matriculation Higher Secondary School is above Rs.one crore and corresponding income relating to that school is only available for taxation for the relevant assessment year . The Asse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assessable to tax as it is not qualified for exemption under section 10(23C) because gross annual receipts exceeded Rs. One crore and the income of PKD School Hostel is not qualified for exemption u/s.10(23C)as it is not an educational institution. Aggrieved by the order of the learned CIT(A), the assessee is appeal before us. 5. The learned Authorized Representative for the assessee, at the time of hearing, submitted that both the appeals need to go back to the file of the Assessing Officer for fresh consideration, because the Hon'ble Jurisdictional High Court in Tax Case Appeal Nos.286, 287 and 288 of 2018 has set aside the order of Tribunal and remitted the matter back to the Chief Commissioner of Income Tax, Coimbatore for fresh decisi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cision of the Hon'ble Jurisdictional High Court in Tax Case Appeal Nos.286, 287 and 288 of 2018 dated 11.06.2019 and find that the Hon'ble High Court has set aside the order of Tribunal regarding denial of exemption claimed by the assessee u/s.10(23C) of the Act. We further noted that the Hon'ble High Court has also set aside the assessment order framed by the Assessing Officer for the assessment year 2010-11 and 2012-13 on the ground that both the assessments are based upon rejection of prayer for exemption u/s.10(23C) of the Act. Since these two appeals are filed by the assessee against the orders of the Assessing Officer in denying benefit of exemption claimed u/s.10(23C) of the Act and the very same matter has been gone back to the file ..... X X X X Extracts X X X X X X X X Extracts X X X X
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