TaxTMI 
TaxTMI 
2018 (10) TMI 1915
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....5-16 dated 28.09.2016 relevant to Assessment Years (AYs) 2009-10 & 2012-13. First we take up the appeal of the revenue in ITA No. 3378/Ahd/2016 pertaining to the A.Y. 2009-10: 2. The same grounds of appeal raised by the revenue in both the appeal are as under:- I. "Whether on the facts and in the circumstances of the case the Ld. CIT(A) is justified in allowing the assessee's appeal negating the findings of the Assessing Officer denying the benefits of section 11(1)(a) & 11(2) of the I.T. Act. II. Whether on the facts and in the circumstances of the case the Ld. CIT(A) is justified in giving the benefit of section 11 & 12 which the A.O. disallowed by invoking the provision of section 2(15) r.w.s.13(8) of the Act.....
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....CVT) is a charitable trust registered under Bombay Public Trust Act and has been carrying out activities in the field of providing vocational education in the state of Gujarat. Our activities include developing curriculum for vocational education, paper setting, conducting examination, certifications, assessment of answer sheets, promoting courses is foreign language , providing training in vocational courses etc. All these activities are educational activities and the trust can render services by charging fees for educational activities carried out by the trust carried out by the trust. We would like to bring to your notice that the applicability of proviso to section 2(15) was one of the issue of appeal filed by GCVT before Ld. C....
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.... The AO has contended that the appellant is carrying out activities of vocational training and skill development and receives consideration/fee in respect of activities and has huge income over expenditure and services are provided for a consideration. The AO has therefore held that appellant's activities are not for charitable purpose as defined in sec. 2(15) of the Act and therefore, it is not granted any benefit of deduction u/s 11 & 12 of the Act. The appellant submitted that its objects are that of charitable purpose and imparting vocational training and it is registered u/s 12AA of the IT Act as a Charitable Trust. During the course of appellate proceedings, appellant has submitted Form No.10 which was also submi....
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....r that the issue involved in the present appeal is similar to that that decided for AY 2011-12, on which appellant has heavily placed its reliance. Therefore, I do not find any reason to deviate from the decision taken and the relevant ground of appeal is decided in favour of the appellant holding that appellant is eligible for deduction u/s 11 of the Act and additions made are hereby directed to be deleted." Being aggrieved by the order of Ld. CIT(A) Revenue is in appeal before us. 7. The Ld. DR before us vehemently supported the order of AO. 8. On the other hand, Ld. AR before us made a statement across the bar that the identical issue pertaining to the A.Y.2011-12 has been decided by the Ld. CIT(A) in its favor. Thereafter, no a....
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....he matter was taken up in appeal before the Bombay High Court but without any success. That being so, the Revenue cannot be allowed to flip-flop on the issue and it ought let the matter rest rather than spend the tax payers' money in pursuing litigation for the sake of it." 9.1 We also observed that there is no change in the facts and circumstances in the impugned case in comparison to the previous assessment years and the Revenue in earlier year has accepted the same. Therefore in our considered view the principles of consistency should be applied. In this regard we find principles laid down in the judgment of Hon'ble Supreme Court in the case of Radhasoami Satsang vs. Commissioner of Income Tax (1992) 193 ITR 0321 (SC) are directly....