2018 (7) TMI 2193

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Chawla, Sr. Advisor ORDER PER T.S. KAPOOR, A.M.: These two appeals have been filed by the Revenue against separate orders of learned CIT(A), both dated 04.03.2016. Since common grounds have been taken in these appeals, these were heard together and, therefore, for the sake of convenience, common and consolidated order is being passed. 2. At the outset, the learned Authorized Representa....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....missed the appeal of the Revenue. 3. The learned Departmental Representative, on the other hand, submitted that the activities carried out by the assessee can only be covered under the proviso of advancement of any other object of general public utility, which can only be treated as exempt, if the total receipts from such receipt are less than Rs. 10,00,000/-, whereas in the present cases the r....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....that the Tribunal in the case of assessee itself, vide order dated 05.06.2018 in ITA No. 2677/Del/2015 for assessment year 2011- 12, has already dismissed the appeal filed by the Revenue by following the orders in the case of assessee itself for assessment years 2009-10 and 2013-14. For the sake of convenience, the findings of the Hon'ble Tribunal contained in paras 9 to 11 in ITA No. 2677/Del/201....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....11. In the result, the appeal of the Revenue in ITA No. 2677/Del/2015 is dismissed." 5. The Hon'ble Tribunal in its order for assessment year 2011- 12, has noted that the proceedings for assessment year 2009-10 had travelled up to the Hon'ble Jurisdictional High Court and the Hon'ble High Court, vide order dated 14.12.2016 in ITA No. 867/2016, had upheld the order of the Tribunal. Therefore, fo....