AI Drafter 
TaxTMI 
TaxTMI 
2018 (10) TMI 436
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....as erred in allowing the appeal of the assessee by ignoring the fact that assessee is neither registered under FCRA nor permission been taken from RBI for receiving foreign funds into the Society under FEMA. iii) On the facts and in the circumstances of the case and in law, the Ld. CIT(A) has erred in allowing the appeal of the assessee by ignoring the fact that there is violation of section 11(1)(c) of the Act as the funds were been outside India and claimed as application of income though approval of RBI not obtained as such transaction are covered under FEMA Act. iv) The appellant craves leave to add, to alter or amend any ground of appeal raised above at the time of hearing. 3. The brief facts of the case are that the assessee is a society registered under Societies Registration Act, 1860 dated 02/12/1983 and is also registered u/s 12AA(1) of the Income Tax Act, 1961 (hereinafter referred as the "Act") dated 23/07/1984. The assessee also enjoys the benefit of section 80G of the Act for the period A.Y 2008-09 to 2011-12. The main object of the assessee is to build, maintain and run hospitals, dispensaries and laboratories for treatment of various ailments & ....
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....ade, commerce or business and has accordingly allowed the relief to the ITPO case vide Para 58 and 59 of the order. As per the A.R. for the assessee the assessee is fully covered by the orders of Ld. CIT(A), order of the Tribunal dated 13/11/2003 and the orders of Hon'ble Delhi High Court dated 24/01/2007 and the Hon'ble Supreme Court who had also confirmed the order of the Hon'ble Delhi High Court. After considering the assessee's submissions, Ld. CIT(A) observed that the assessee is a charitable society and is involved in providing the medical facilities and spread the awareness to the public at large and is fall in the last category i.e. "advancement of any other object of general public utility". It was further observed that there is no proper justification for denying the exemption and the Proviso of section 2(15) is not attracted in this case and the case of the assesee is also covered by the orders of Ld. CIT(A), Tribunal, Hon'ble Delhi High Court and Hon'ble Supreme Court and following the precedence and consistency and judicial discipline the AO was directed to allow the exemption u/s 11(1) of the Act with all the consequential benefits vide impugned or....
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....dia. In support of his contention, he filed a Paper Book pages 1 to 54 in which he has attached copy of short synopsis filed on 25.3.2015 before the Ld. CIT(A); ground wise submissions filed on 7.9.2015 before the Ld. CIT(A); copy of the assessment order for AY 2009-10; copy of the CIT(A)'s order for AY 2005-06; the AO's order for AY 2010-11 and the copy of Memorandum of Association detailing the aims and objects. He further submitted that AO had denied the exemption u/s 11(1) of the Act for the A.Ys. 1996-97, 1997-98 & 1998- by following the earlier year's order but the appeal of the assessee was allowed by Tribunal. The department had filed the appeal before the Hon'ble High Court but Hon'ble Delhi High Court had dismissed the appeal of the Department vide order dated 24/01/2007. Thereafter, the Department filed the SLP before the Hon'ble Supreme Court of India and the Hon'ble Supreme Court had dismissed the SLP of the Department. The exemption u/s 11(1) of the Act for the A.Y 2003-04, 2004-05 & 2005- 06 was allowed to the assessee as a charitable society who is engaged in providing medical relief. In view of above, Ld. Counsel for the assessee requested that foll....
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....r find considerable cogency in the findings of the Ld. CIT(A) that the assessee is a charitable society and is involved in providing the medical facilities and spread the awareness to the public at large and is fall in the last category i.e. "advancement of any other object of general public utility". However, on perusing the material on record, there is there is no proper justification for denying the exemption and the Proviso of section 2(15) is not attracted in this case and therefore, the assessee's case is fully covered by the orders of Ld. CIT(A), order of the Tribunal dated 13/11/2003 and the orders of Hon'ble Delhi High Court dated 24/01/2007 and the Hon'ble Supreme Court who had also confirmed the order of the Hon'ble Delhi High Court. Therefore, respectfully following the precedence as aforesaid and by following the rule of consistency the Ld. CIT(A) has rightly directed the AO to allow the exemption u/s 11(1) of the Act with all the consequential benefits vide order dated 15/9/2015, which does not need any interference on our part, hence, we uphold the order of the Ld. CIT(A) on the issue in dispute and reject the ground raised by the Revenue. 7. As regard....