https://www.taxtmi.com/caselaws?id=376776 The ITAT Delhi upheld the CIT(A)'s decision to allow the appeal of the assessee, dismissing the Department's appeal. The ITAT emphasized the importance of consistency in tax assessments and cited the rule of consistency in accepting the assessee's claim for exemption under section 11 based on similar facts in subsequent assessment years. The ITAT confirmed that the assessee was engaged in charitable activities without personal gain, warranting the exemption under the Income Tax Act. en-us Fri, 08 Mar 2019 00:00:00 +0530 Thu, 14 Mar 2019 10:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=376776 The ITAT Delhi upheld the CIT(A)'s decision to allow the appeal of the assessee, dismissing the Department's appeal. The ITAT emphasized the importance of consistency in tax assessments and cited the rule of consistency in accepting the assessee's claim for exemption under section 11 based on similar facts in subsequent assessment years. The ITAT confirmed that the assessee was engaged in charitable activities without personal gain, warranting the exemption under the Income Tax Act. Case-Laws Income Tax Fri, 08 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=376776