2012 (7) TMI 1021

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....ohan (Vice President) This is an appeal filed at the instance of the Revenue and it pertains to A.Y. 2007-08. 2. The facts necessary for disposal of the appeal are stated in brief. Assessee, which is known as "Chembur Gymkhana", is a society registered under Bombay Public Trust Act, 1950 apart from obtaining registration under section 12A of the Income Tax Act, 1961. The objects of the Trust....

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....r rejected the contention of the assessee. In his opinion the facilities provided in the club are for use of its members and its guests with the cardinal principal of mutuality and there is no provision under the I.T. Act to exempt the income of a mutual undertaking. Accordingly he proceeded to complete the assessment. 4. On an appeal filed by the assessee, the learned CIT(A) noticed that ident....

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.... exemption under section 11 of the I.T. Act. It could thus be seen that, in the light of the decision of the ITAT (supra), the learned CIT(A) held that the assessee is not a mutual concern and it is a Trust. However, the learned Commissioner, while exercising his powers under section 253 (2) of the Act, directed the Assessing Officer to file an appeal before the Appellate Tribunal on the following....

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....Assessing Officer be restored. 3) The Appellant craves leave to amend or alter any ground or add a new ground which may be necessary." 6. It is seen from the authorisation memo as well as the grounds urged before us that the plea raised by the Revenue does not arise out of the order of the CIT(A) in as much as the Commissioner (Appeals) has never treated the status of the assessee as m....