2018 (1) TMI 1757

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....adav, Sr. DR ORDER PER G. D. AGRAWAL, PRESIDENT:- The appeal by the Revenue against the order dated 18/7/2014 passed by CIT(A)-XXI, New Delhi for Assessment Year 2011-12. 2. The grounds of appeal are as under:- 1. "On the facts and in the circumstances of the case and in law, the Ld. CIT (A) has erred in allowing the assessee benefits of exemption u/s 11 of the Income Tax Act,....

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....re the Tribunal were dismissed by the Tribunal. The departmental appeals for the A.Ys 1992-93 and 1993-94 are said to be pending before the Hon'ble High Court. In the present Assessment Year, the Assessing Officer followed his earlier orders and denied the exemption u/s 11 to the assessee on the similar ground that there is violation of section 13(l)(b) and the AO has also relied on the case l....

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....s issue in favour of the assessee in every earlier year since 1992 to 1993 till 2010 to 2011. The matter is covered in favour of the assessee. Therefore, the CIT(A) has rightly allowed the appeal of the assessee. 7. We have heard both the parties and perused the material available on record. The ITAT in assessee's own case ADIT (E) Vs. Indian Evangelical Team being ITA No. 3635/Del/2012 (A.Y. 2....

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....al filed before the Hon'ble High Court is stated to be pending admission. In AY 2005-06, the AO again denied exemption for violation u/s 13(1)(b) of the Act. However, on appeal, the ld. CIT(A) allowed the claim and the ITAT upheld the findings of the ld. CIT(A) vide their order dated 18th June, 2009 in I.T.A. no. 45/Del/09. In the AYs 2007-08 & 2008-09, though the AO denied exemption u/s 11 of the....