9911796707
TMI Blog2022 (5) TMI 166X X X X Extracts X X X X X X X X Extracts X X X X ..... l filed by the Revenue is directed against the order dated 17.12.2018 of the Commissioner of Income Tax (Appeals)-40, Delhi relating to Assessment Year 2009-10. 2. Brief facts of the case as culled out from the material on record are as under:- 3. Assessee is a society which runs college of Engineering and Management at Kapurthalla, Punjab. Assessee filed its return of income for A.Y. 2009-10 on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ning the total income at Rs.1,77,98,712/-. 4. Aggrieved by the order of AO, assessee carried the matter before CIT(A) who vide order dated 17.12.2018 in Appeal No.CIT(A), Delhi-40/10449/2016-17 granted substantial relief to the assessee. Aggrieved by the order of CIT(A), Revenue is now in appeal and has raised the following grounds: "1. Whether on the facts and circumstances of the case the Ld ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... itiated in view of the fact that registration u/s 12A was cancelled by CIT(E) vide order dated 03.09.2015 and addendum dated 04.09.2015. The order of CIT(E) cancelling the registration u/s 12A of the Act was challenged before ITAT. Hon'ble ITAT vide order of CIT(E) dated 30.11.2018 in ITA No.5816/Del/2015 allowed the appeal of the assessee and cancelled the order dated 03.09.2015. He submitted tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f Tribunal, whereby the order of CIT(E) was cancelled, had directed the AO to allow the benefit of exemption u/s 11 of the Act. Before us, Revenue has not placed any material on record to demonstrate that the aforesaid order of Tribunal wherein the order of CIT(E) cancelling the registration has been set aside/overruled or stayed by higher judicial forum. We therefore find no reason to interfere w ..... X X X X Extracts X X X X X X X X Extracts X X X X
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