2021 (10) TMI 101

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....n 143(3) of the Income Tax Act, 1961 (hereinafter referred as to "the Act") for the Assessment Year (A.Y.) 2015-16 with the following grounds:- "1. The ld. CIT(A) has erred in law and on facts the provisions of section 2(15) of the Act and holding that the activity of the assessee falls under the clause 'education' and not the last limb of 'advancement of general public utility'. 2. The CIT(A) has erred in the law and on facts in allowing claim of accumulation under section 11(2) of Rs. 4,55,80,000/- the Act not appreciating that the assessee's activities is clearly falling under the proviso (i) and (ii) of section 2(15) of the I.T. Act and no such exemptions is allowable. 3. The CIT(A) has erred in the law and on....

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....er that in the light of provisions of Section 13(8) of the Act the appellant loses all the exemptions claimed under Section 11 & 12 of the Act and, therefore, the disallowance of the claim of the appellant has been made. The Ld. CIT(A) relying upon the order passed by his predecessor dated 30.07.2014 for A.Y. 2011-12 on the similar issue granted relief to the assessee. 4. At the time of hearing of the instant appeal the Ld. Counsel appearing for the assessee submitted before us that the assessee's case is also covered under the order dated 25.10.2018 passed by the Coordinate Bench in Revenue's appeal in ITA No. 3378&3379/Ahd/2016 for A.Y. 2009-10 & 2012-13 and also covered by the order dated 26.06.2019 passed by the Coordinate Bench in t....

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....e requirement for trades conducted in the private vocational training institute. The assessee has been granted registration u/s. 12AA on 31st Jan, 2006. During assessment, the assessing officer was of the view that the assessee also carried out activities of advancement of public utilities in the form of advancement, vocational skills and charges fees for such activities, therefore, the same was not a charitable activity by any means. Therefore, the assessing officer has stated that assessee's activities were not for a charitable purpose and invoked the provision of proviso to section 2, sub-section 15 r.w. 13(8) of the act and denied benefit of section 11 and 12 to the assessee. 4. Aggrieved assessee has filed appeal before the ld....

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....o any of the assessment year then on the same ground no appeal by the Revenue can be preferred to the Hon'ble ITAT in other years. In this regard, we draw support and guidance from the judgment of Hon'ble Supreme Court in the case of CIT Vs. Excel Industries Limited reported in 358 ITR 295 wherein it was held as under: "31. It appears from the record that in several assessment years, the Revenue accepted the order of the Tribunal in favour of the assessee and did not pursue the matter any further but in respect of some assessment years the 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....