TaxTMI 
TaxTMI 
TaxTMI 
2022 (6) TMI 951
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.... of the case are that return of income was filed on 02.12.2016 disclosing Nil income. In the assessment order, the Assessing Officer noted that the society is registered under section 12A vide order dated 13.01.1989 and is also approved for the purpose of section 80G(5)(vi) vide order dated 19.07.2011. That as per the Memorandum of Association, the primary aims and objects of the assessee, among others, are to broadly promote sustainable habitat, through interlinkages between Institutions having physical space in the complex , work in various ways on environmental issues and spread awareness about the same, develop an integrated physical environment for different professions and Institutions dealing habitat/environmental issues, maintain residential hostels, restaurants and other amenities for its members. 4. That during the assessment proceedings the activities of the assessee were examined with a view to ascertain whether these fall within the definition of "charitable purposes" as defined in section 2 (15). The Assessing Officer noticed that the activities of the assessee were hybrid, i.e., partly covered by provisions of section 11 read with section 2(15) and partly by the pri....
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....n decided in assessee's favour. The order of the Ld. CIT(A) in this regard reads as under:- "4.1.1 I have considered the assessment order and the submissions of the appellant. I have also considered the orders of my Id. predecessors for assessment year 2011-12 (Appeal No. 125/20 14-15), assessment years 2012 -13 (Appeal No. 23/2015 -16), assessment year 2013- 14 (Appeal No. 248/2015-16) and my order for assessment year 2014- 15(Appeal No. 195/2016-17). The facts of the case for assessment years 2012-13, 2013-14 and 2014-15 are same as those for the year under consideration, i.e., 2016 -17. 4.1.2 On the issue of exemption under section 11, my ld. predecessor, in the appeal for assessment year 2012-13 and 2013-14 had held as under: "5.18 The assesse has given extensive documentation of the activities that they have been doing which would qualify as charitable activity in terms of the definition given in the first limb of section 2 (15) of the IT Act. These cover the areas of environment, education, health, preservation of objects of artistic and historic interest and relief to the poor. These I find are well documented in the detailed material filed by the assesse as well as in....
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....be treated as a charitable organization as has been decided by the CIT Appeals in the past. Moreover keeping in view the decision of the Delhi High Court in the case of IHC itself (judgment dated 12.10.2011) such a conclusion is also supported by the principle of Consistency quoted by the High Court in its aforesaid judgment as there has been no fundamental change in the nature of the activities of the assesse." 4.1.3 For the assessment year 2009-10, the Hon'ble ITAT Delhi Bench "C", in ITA No. 4024/Del/2012, while dismissing the appeal of revenue on the issue of taxing the interest income by holding that it is not covered by the principle of mutuality, observed as under: "8. Further on perusal of the order of the Id CIT (A) it is found that he has allowed all the grounds of the appeal of the assessee wherein Ground No. 1 to 3 were against the order of the Assessing Officer denying the exemption u/s 11, 12 and 13 of the Income Tax Act to the assessee. Vide para no. 3.4 of the order of the CIT(A) he has allowed ground No. 1 to 5 of the appeal, i.e. Id CIT (A) has also allowed the grounds of appeal of the assessee on the issue of eligibility of exemption to the assessee u/s 1....
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....ities of the Centre are not charitable in nature and applied the Principle of Mutuality. The Commissioner (Appeals) in respect of Assessment Years 2008-2009, 2009-2010 and 2011- 2012 has held that the activities of the Centre are charitable in nature. In respect of AY 2008-09 the Income Tax Department had filed an appeal to the High Court against the order of the IT AT upholding the order of the Commissioner Appeals. In view of this position the assesse has argued that it should be given the benefits of charitable status as well as benefits of the principle of Continuity. 7.2 While dealing with this contention it must be noted that In Income Tax matters the principle of Res Judicata does not apply as noted in the High Court order noted above. However it is seen that there is no fundamental change in the activities of the Centre. The Hon'ble Supreme Court of India in Radha Soami Satsang vs. CIT193 ITR 321 (SC), held as under: "That, in the absence of any material change justifying the Department to take a different view from that taken in earlier proceedings, the question of the exemption of the assesse appellant should not have been reopened. Strictly speaking, res judicata....