TMI Blog2023 (3) TMI 1163X X X X Extracts X X X X X X X X Extracts X X X X ..... ent Years, as were specifically examined during the assessment proceedings for A.Y. 2010-11, as have remained unaltered throughout, it is to be seen if any different view may have been taken by the revenue authorities despite application of rule of consistency as enunciated by the Supreme Court in Radhasoami Satsang vs. Commissioner of Income Tax [ 1991 (11) TMI 2 - SUPREME COURT ] Revenue has not pointed out any fact difference- of fact or in law having arisen in the Assessment Year in question. That aspect has not been pressed. Activity pursued by the assessee having remained same and it not being in dispute that the assessee was granted registration under Section 12 A of the Act which registration has also remained intact, it is no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the Income Tax Appellate Tribunal, Delhi Bench:'B' New Delhi dated 07.09.2021, in ITA No. 1887/DEL/2018, DCIT Exemption Circle, Ghaziabad Vs. Swami Omkarananda Saraswati Charitable Trust for the A.Y. 2014-15. By that order the Tribunal has dismissed revenue's appeal and confirmed the order of the CIT (Appeals) Haldwani, dated 12.12.2017. By that order the CIT (Appeals) had (i) deleted addition of Rs. 17,15,732/- being surplus arising in the conduct of charitable activity (ii) allowed depreciation Rs. 22,90,026/- (iii) allowed benefit of organisational donation Rs. 49,93,587/- and (iv) allowed benefit of corpus donation of Rs. 10,30,98,704/-. Primarily the Tribunal has reasoned-similar nature of activity and donations etc. were ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... i Omkarananda Saraswati Charitable Trust (hereinafter described as 'the assessee') came into existence on 31.03.1989. It was registered with the Sub Registrar Dev Prayag, Uttarakhand on 10.4.1989. It is not in dispute that the objects of the trust were to develop schools and colleges to impart education and also to provide medical aid to the needy. Undisputedly, those objects were 'charitable' within the meaning of that word under Section 2(15) of the Act. Not only that, the assessee was granted registration under Section 12A of the Act by the CIT, Meerut on 01.4.1989. That registration remained valid and has continued through the Assessment Year in question. 5. Then, the Tribunal has noted, the assessee continued to enjo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ld not be taxed as profit. That view had been taken by the Tribunal in the appeal for the A.Y. 2010-11. Again it is not in dispute that the said order of the Tribunal and further orders have attained finality. The activity pursued by the assessee having remained same and it not being in dispute that the assessee was granted registration under Section 12 A of the Act which registration has also remained intact, it is not possible to allow the revenue to entertain another view in the subsequent Assessment Year solely because each Assessment Year is a separate unit. 9. While none may sucessfully contend or invoke res judicata in taxation matters, at the same time, in absence of any difference of fundamental fact or law arising in subseque ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... grants the State its legitimacy and purpose to exist, the little entity that the assessee is, must be protected and assured of same assessment process year after year, to grant to it an environment in which it may not only survive but may look to thrive. The decision in Radhasoami Satsang (supra) has been consistently applied by Courts for the last more than three decades. Therein it was observed:- We are aware of the fact that, strictly speaking, res judicata does not apply to income-tax proceedings. Again, each assessment year being a unit, what is decided in one year may not apply in the following year but where a fundamental aspect permeating through the different assessment years has been found as a fact one way or the other an ..... X X X X Extracts X X X X X X X X Extracts X X X X
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