THE DELHI PUBLIC SCHOOL SOCIETY ,NEW DELHI vs. JCIT (E), RANGE- 2 , NEW DELHI

The above two separate appeals by the assessee are preferred against two separate orders of the ld. CIT(A) - 40, Delhi dated 12.10.2018 pertaining to Assessment Years 2014-15 and 2015-16. Since common grievance is involved in both these appeals, they were heard together and are disposed of by this common order for the sake of convenience and brevity.

The common grievance in both these appeals relates to the rejection of claim of the assessee for additional relief u/s 11(2) of the Income-tax Act, 1961 [hereinafter referred to as 'The Act'], though the quantum may differ.

In Assessment Year 2014-15, the other ground relates to the upholding of the action of the Assessing Officer in reducing the gross sale consideration representing sale of value of fixed assets sold during the year.

At the very outset, the ld. counsel for the assessee drew our attention to the order of the Chief Commissioner of Income Tax [Exemptions], Delhi dated 18.12.2018 u/s 10(23C)(vi) and (via) of the Act and pointed out that the CCIT[E] has approved the assessee for the purpose of section 10(23C)(vi) of the Act from Assessment Year 2008-09 and onwards.

Since the approval has been granted to the assessee from Assessment Year 2008-09 onwards, the present grievance of the assessee become otiose. The Assessing Officer is directed to examine the issue afresh in light of the order of the CCIT[E].

In the result, both the appeals of the assessee in & 20/DEL/2019 are allowed for statistical purposes as per our above directions.