2017 (11) TMI 1049

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....l Representative For the Respondent : Rishabh Sancheti, Advocate ORDER K. N. Chary (Judicial Member) 1. This is an appeal by the Revenue challenging the order dated June 1, 2015 in Appeal No. 77/2014-15 passed by the learned Commissioner of Income-tax (Appeals)-40 (Exemption), New Delhi (hereinafter referred in short as the "ld. CIT (A)"). 2. Briefly stated facts are that the assess....

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.... by the assessee, the hon'ble jurisdictional High Court vide order dated September 26, 2013 in W. P. (C) No. 7797/2009 allowed the approval under section 10(23C)(iv) of the Act by treating the assessee as charitable institution and subsequently the Director General of Income-tax (Exemption) allowed the exemption under section 10(23C)(iv) of the Act vide order dated October 23, 2013 following t....

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.... representative and also we could found from the order of the learned Commissioner of Income-tax (Appeals) that pursuant to the orders dated September 26, 2013 of the hon'ble jurisdictional High Court in the assessee's own case for the assessment year 1996-97, by order dated October 23, 2013 the learned Director-General of Income-tax (Exemption) had allowed the exemption under section 10(2....

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....ve and held that the activities of the assessee are covered under section 2(15) of the Act under the sixth limb and that the assessee is eligible for exemption under section 11(1) of the Act. There is no change of circumstances since the date of the order of the hon'ble High Court and also from the facts relevant to the assessment years 2009-10 and 2010-11. In the circumstances, while respectf....