TaxTMI 
TaxTMI 
2012 (9) TMI 1198
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....s activities while claiming charitable status which is clear violation of section 13(1)(b) of the Income-tax Act, 1961. 2. The appellant craves to add, to alter or amend any ground of the appeal raised above at the time of hearing." 2. Facts, in brief, as per relevant orders are that return declaring nil income filed on 22.09.2009 by the assessee, a society registered u/s 12A of the Incometax Act, 1961 (hereinafter referred to as the 'Act') vide order dated 13.01.1977, was selected for scrutiny with the service of a notice u/s 143(2) of the Act issued on 14.09.2010.During the course of assessment proceedings, the Assessing Officer (A.O. in short), on perusal of the Memorandum of Association of the society noticed that the preamble reads....
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.... ITAT in the assessee's own case for the AY 2008-09 allowed the claim of the assessee in the following terms:- "2.2 I have gone through the order of AO and written submission of the Ld. AR In this regard, the Hon'ble Tribunal in its latest order for A.Yr.2008-09 in appellant's own case has decided the issue in favour of the appellant following the decision taken for A.Y.2005-06 in appellant's own case by ITAT, the relevant para NO.6 & 7 are reproduced as under:- "6. An identical issue has been decided by the ITAT, Delhi Bench 'C', New Delhi in the assessee's case for the Assessment Year 2005- 06 after following the earlier decisions of the Appellate Tribunal passed in assessment Years 1992-93, 1993-94 and 199....
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....eld an appeal before the Hon'ble High Court, hence the matter is pending adjudication. However, the fact emerges that as the position stands today, the matter has been decided in favour of the assessee by the Tribunal, which is to be following in the present assessment year. 7. Respectfully following the aforesaid Tribunal's order passed in assessment year 2005-06, we are inclined to uphold the order of the learned CIT(A) in granting exemption u/s 11 of the Act. Thus, the order of the learned CIT(A) is upheld." 2.3 As facts of the case are identical and issue is covered by the decision of the Hon'ble ITAT as discussed above, ground Nos.2 to 5 are allowed." 4. The Revenue is now in appeal before us against the aforesaid findings of....