TMI Blog2013 (10) TMI 1549X X X X Extracts X X X X X X X X Extracts X X X X ..... K.NARAYANAN, VICE PRESIDENT This appeal filed by the Revenue relates to the assessment year 2009-10. The appeal is directed against the order of the Commissioner of Income-tax(Appeals)-I at Coimbatore, dated 9.7.2012. The appeal arises out of the assessment completed under sec.143(3) of the Income-tax Act, 1961. 2. The assessee is a charitable institution. While completing the assessment, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aryana High Court rendered in the cases of CIT vs. Market Committee, Pipli (330 ITR 16) and CIT vs. Tiny Tots Education Society (330 ITR 21). The Commissioner of Income-tax(Appeals) has also placed reliance on the decisions of Income-tax Appellate Tribunal, Chennai Benches in the cases of GKR Charities vs. DDIT (Exemptions) and Rengalatchumi Educational Trust vs. ITO. 4. The Revenue is aggrieve ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... urable to the assessee rendered by the Hon ble Courts have to be acted upon. Therefore, we find that the Commissioner of Income-tax (Appeals) is justified in accepting the contentions advanced by the assessee. 7. In result, this appeal filed by the Revenue is dismissed. Order pronounced in the open court at the time of hearing on Monday, the 7th of October, 2013 at Chennai. - - TaxTMI - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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