TMI Blog2019 (6) TMI 1637X X X X Extracts X X X X X X X X Extracts X X X X ..... applied. In this regard we find principles laid down in the judgment of Hon'ble Supreme Court in the case of Radhasoami Satsang vs. Commissioner of Income Tax [ 1991 (11) TMI 2 - SUPREME COURT ] are directly attracted to the instant case wherein it was observed that in the absence of any material change in the facts, the Revenue should not take a different view in the other year. Appeal of the revenue is dismissed. - ITA No. 650/Ahd/2018 - - - Dated:- 26-6-2019 - SHRI RAJPAL YADAV, JUDICIAL MEMBER AND SHRI AMARJIT SINGH, ACCOUNTANT MEMBER For the Revenue : Shri Alok Singh, CIT-D.R. For the Assessee : Shri Tushar Hemani, A.R. ORDER PER : AMARJIT SINGH, ACCOUNTANT MEMBER:- This revenue s appeal for A.Y. 2014 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... means. Therefore, the assessing officer has stated that assessee s activities were not for a charitable purpose and invoked the provision of proviso to section 2, sub-section 15 r.w. 13(8) of the act and denied benefit of section 11 and 12 to the assessee. 4. Aggrieved assessee has filed appeal before the ld. CIT(A). The ld. CIT(A) has allowed the appeal of the assessee. 5. We have heard the rival contentions and perused the maternal on record. During the course of appellate proceedings before us, the ld. Counsel has brought to our notice that Co-ordinate Bench of the ITAT, Ahmedabad in the case of the assessee itself for assessment year 2009-10 and 2012-13 vide ITA No. 3378 3379/Ahd/2016 has decided the identical issue on similar f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the assessee and did not pursue the matter any further but in respect of some assessment years the matter was taken up in appeal before the Bombay High Court but without any success. That being so, the Revenue cannot be allowed to flip-flop on the issue and it ought let the matter rest rather than spend the tax payers' money in pursuing litigation for the sake of it. 9.1 We also observed that there is no change in the facts and circumstances in the impugned case in comparison to the previous assessment years and the Revenue in earlier year has accepted the same. Therefore in our considered view the principles of consistency should be applied. In this regard we find principles laid down in the judgment of Hon'ble Supreme Court i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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