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TMI Blog2022 (11) TMI 6X X X X Extracts X X X X X X X X Extracts X X X X ..... dvocate And Sh. Amarbir Singh Walia, CA ORDER PER N.K. BILLAIYA, AM: This appeal by the revenue is preferred against the order of the CIT(A)-36, New Delhi dated 23.01.2018 for A.Y.2011-12. 2. The grievance of the revenue read as under :- 3. At the very outset the Counsel for the assessee stated that the impugned issues have been decided by this Tribunal in favour of the assessee and agains ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rce of income :- 6. The AO further found that the surplus generated through all these activities amounts to Rs.134681039/- which is invested in FDR and Savings Bank account. 7. The AO asked the assessee to show cause why the society should not be considered as general public utility body u/s. 2(15) of the Act. Assessee filed a detailed reply claiming that the said section alongwith amended provi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... elsewhere the impugned additions/ disallowances have been decided by this Tribunal in favour of the assessee in earlier assessment years. 10. In so far as the applicability of section 2(15) of the Act is concerned this Tribunal in ITA No.6521/Del/2013 for A.Y.2009-10 has decided this issue as under :- "13. For the above reasons, we concur with the findings of the Ld. CIT(A) that the case law r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... owed. The assessee also preferred an appeal before this Tribunal and this Tribunal in ITA No.1927/Del/2018 held as under :-
13. Respectfully following the decision of the coordinate Bench (supra) we decline to interfere with the findings of the CIT(A) the appeal filed by the revenue is accordingly dismissed.
14. Decision announced in the open court on 06.09.2022. X X X X Extracts X X X X X X X X Extracts X X X X
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