2019 (4) TMI 361

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....ives of both the parties and perused the material available on record. 3. In the present case, all the above appeals were decided by the Tribunal, vide order dated 19.07.2018, whereby all the appeals of the assessee were dismissed. The assessee filed three miscellaneous applications in MA Nos. 551 to 553/Del/2018. The Tribunal recalled its earlier order dated 19.07.2018. All the appeals were directed to be listed for fresh hearing. The MAs of the assessee were allowed, vide order dated 04.02.2019. Accordingly, all the appeals were listed for fresh hearing. 4. The appeals are decided as under: ITA No. 4290/Del/2014 (AY 2009-10): The AO noted that assessee has filed its return of income in the status of AOP (Trust), showing taxable incom....

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....smissed by the Allahabad High Court. The Ld. CIT(A), however, rejected the claim of the assessee because matter is pending in SLP before the Supreme Court. Ld. Counsel for assessee submitted that ITAT 'A' Bench in the case of the assessee in ITA No. 905/2011, vide order dated 29.04.2014 has allowed the appeal of the assessee directing the CIT to grant registration to the assessee w.e.f. the date requested as per provisions of law. He has submitted that the order of the Tribunal above has been confirmed by the Allahabad High Court by dismissing the appeal of Department, vide order dated 12.04.2015. He has submitted that merely because SLP of the Department is pending before Supreme Court is no ground to deny exemption to assessee u/s 11 of t....

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....registration u/s 12AA have been denied to the assessee. The AO completed the assessment at Rs. 2.22 crores. The Ld. CIT(A) dismissed the appeal of assessee. Following the reasons for decision for AY 2009-10 (supra), we set aside the orders of the authorities below and restore the matter in issue to the file of AO with direction to grant exemption to the assessee u/s 11 of the Act after satisfying the conditions of the same as per law by giving reasonable sufficient opportunity of being heard to the assessee. 9. In the result, appeal of assessee is allowed for statistical purposes. ITA No. 5103/Del/2016 (AY 2012-13): 10. In this year also the AO denied exemption u/s 11 of the Act because registration u/s 12AA has been refused to the asse....

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....Ys 2009-10 & 2010-11 (supra). Following the reasons for decision in these years, we set aside the orders of the authorities below and restore the matter in issue to the file of AO with direction to grant exemption to the assessee u/s 11 of the Act after satisfying the conditions of the same as per law by giving reasonable sufficient opportunity of being heard to the assessee. 12. As regards, the addition made on account of infrastructure fund, Ld. Counsel for assessee relied upon the judgment of Allahabad High Court in the case of CIT vs. Lucknow Development Authority 265 CTR 433 in which it was held as under: "Where the trust is carrying out its activities on noncommercial lines with no motive to earn profits, for fulfillment of its a....