2017 (10) TMI 1466

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....spondent : Shri B. Sagadevan, JCIT ORDER This appeal by the Revenue is directed against the order passed by the Ld. Commissioner of Income Tax (Appeals)-17, Chennai dated 31.03.2017 in ITA No.261/CIT(A)-17/15-16 for the assessment year 2013-14 passed u/s.250(6) r.w.s.143(3) of the Act. 2. The Revenue has raised several grounds in its appeal, however the crux of the issue is that the Ld.CI....

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.... "6.1.1 The ITAT, "A" Bench, Chennai (ITA No.1751/Mds/2013) had adjudicated the issue regarding grant of exemption u/s 11 in the appellant's own case for the Asst Year 2009-10. In their order pronounced on 6.6.2014, the hon'ble Tribunal stated that they were of the view that the appellant was entitled for exemption u/s. 11 and 12 of the Act. It was also stated that the Tribunal has been....

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....nsideration the ITAT's judgements in the appellant's own case for the earlier Asst Years 1998-99, 1990-91, 1991-92 and 2009-10. He had also followed the ratio of the hon'ble Madras High Court in the case of CIT vs P.Iya Nadar Charitable Trust and directed the AD to give the appellant its entitled exemption and also to delete the tax levied u/s 11 and 12 of the I T Act for the Asst Year....

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.... decision of the Chennai Benches of the Tribunal for the earlier assessment years on the same issue, as pointed out by the Ld.AR and it is not in dispute. The Ld.DR also confirmed the fact that the Revenue has filed the appeal to keep the issue alive since they have carried the matter before higher judicial forum. In this situation, I do not find it necessary to interfere with the order of the Ld.....