2018 (6) TMI 1708

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....Mukul Bagla, CA ORDER Shri N.K. Choudhary, J.M. The instant appeal has been preferred by the Revenue Department on filing aggrieved against the order dated 04.02.2015 passed by the Ld. CIT (A)-40, New Delhi u/s 250(6) of the Income Tax Act, 1961 (hereinafter called as the 'Act'). The grounds raised by the Revenue-Department are as under: 1. "On the facts and in the circumstances ....

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....ell as Section 12AA of the Act. The benefit of Section 11 was denied to the assessee by the Assessing Officer, which was challenged before the Ld. CIT (A) who while considering the relevant judgments rendered by his predecessor, ITAT as well as the Hon'ble Delhi High Court in the assessee's own case relevant to the AY 2006-07, 2007-08, 2008-09, 2009-10 & 2010-11, allowed the appeal of the....

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....e order passed by the Ld. CIT (A) and submitted that the order under challenge has been passed while considering and following the judgments rendered by the Hon'ble Delhi High Court as well as the ITAT and even by the predecessor of the Ld. CIT (A) and in any case does not require any interference from this court. 4. We have heard the parties and gone through the relevant orders which are avail....

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....or the AY 2006-07, 2007-08, 2008-09, 2009-10 & 2010-11 and also by the Hon'ble Delhi High Court in the assessee's own case for the AY 2006-07 and 2007-08 which required to be followed. As the Ld. DR also raised an issue that post amendment to the proviso to Section 2(15) of the Act , the situation has become altogether different from the AY 2009-10 onwards and the activities of the Assessee are li....