2019 (1) TMI 2085

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....come Tax Act, 1961 (hereinafter referred as to "The Act"). 2. The assessee herein has questioned the order passed by the Learned CIT(A)-4 in confirming the rejection and denial of exemption claimed u/s 11(1)(a) of the Act and addition of Rs. 44,07,704/- as made by the AO to the total income of the appellant. Further that charging of interest u/s 234A, 234B & 234C of the Act has also been charged by the assessee. 3. The brief facts leading to the case is this that the assessee society has filed its return of income on 20.09.2013 declaring its income at Rs. Nil after claiming exemption u/s 11 of the Act of Rs. 5,74,24,368/-. The assessee society is a contractor and its activities is to undertake clean the environment to the society....

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....he CIT (A) in assessee's own case for the A.Y. 2010-11 and A.Y. 2011-12 whereby and whereunder the concerned AO was directed to grant exemption under section 11(1)(a) to the assessee as claimed by it. 5. Apart from that, it was further contended that the assessee's case is also covered by the order passed by the Co-ordinate Bench dated 15.05.2018 for A.Y. 2012-13 in its favour. Copy of the said judgment has also been handed over by the assessee to us. The Learned DR made no rival submission to that effect. 6. We have heard the Learned Representative of the respective parties, perused the relevant materials available on record. We also perused the order passed by the Coordinate Bench for A.Y. 2012-13 in assessee's own case. Operative p....