TMI Blog2018 (7) TMI 2193X X X X Extracts X X X X X X X X Extracts X X X X ..... , he denied the exemption u/s 11 - CIT(A) after going through the submission of the assessee, allowed the appeals of the assessee. We further find that the Tribunal in the case of assessee itself, in for assessment year 2011- 12, has already dismissed the appeal filed by the Revenue by following the orders in the case of assessee itself for assessment years 2009-10 and 2013-14.- Decided against re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Act ) and the learned CIT(A) has deleted the same by holding that the assessee was eligible for exemption under Section 11 of the Act. It was submitted that in assessment year 2011-12, vide order dated 05.06.2018 in the case of assessee itself, the Tribunal by following the order in assessment years 2009-10 and 2013-14 has already dismissed the appeal of the Revenue and, therefore, the issue ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has contested the issue before the higher court. Reliance was placed in a number of case-laws listed in the written submission 4. We have heard the rival contentions and have gone through the material placed on record. We find that the assessee society is registered under Section 12A of the Act which the Assessing Officer has himself noted in his order, however, he has held that the society was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for assessment year 2009-10 and 2013-14. We find that the matter travelled upto the Hon ble Jurisdictional High Court of Delhi and the Hon ble High Court in Tax Appeal No. 867 of 2016 has found that the decision of the Tribunal is sound in law and on facts and, therefore, no substantial question of law arises and the Hon ble High Court dismissed the appeal of the Revenue. 10. As no distinguish ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the present case. 5. Finding facts of the present cases pari materia to the facts in ITA No. 867/2016 decided by the Hon ble High Court in the case of the assessee itself, we dismiss both the appeals filed by the Revenue. 6. In the result, both the appeals of the Revenue are dismissed. The decision is pronounced in the open court on 18th July, 2018. - - TaxTMI - TMITax - Income Ta ..... X X X X Extracts X X X X X X X X Extracts X X X X
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