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Income Tax Appellate Tribunal, DELHI BENCH ‘B’, NEW DELHI
Before: SH. N. K. BILLAIYA & SH. AMIT SHUKLA
This appeal by the revenue is preferred against the order of the CIT(A)-40, Delhi dated 22.03.2018 pertaining to A.Y. 2015- 16.
The only grievance of the revenue read as under :-
(i) On the facts and in the circumstances of the case and in law, the Ld. CIT(A) has erred in. allowing the appeal of the assessee by ignoring the fact that even though the objects of the society may have been charitable but the activities carried out by the society which yielded income to the society were commercial in nature. (ii) On the facts and in the circumstances of the case and in law, the Ld. CIT(A) has erred in ignoring the fact that assessee was earning huge profits by providing data connectivity to its subscribers in lieu of consideration as per its objects and nowhere charity can be seen in the whole process.
At the very outset the counsel for the assessee stated that the issues raised by the revenue have been decided by this Tribunal in assessee’s own case for A.Y.2009-10 and 2010-11 in Hon’ble Delhi High Court in of 2018 and 642 of 2018.
The Ld. DR fairly conceded to this.
We have carefully considered the orders of the authorities below and have also considered the decision of the coordinate bench and of the Hon’ble High Court which are placed in the form of paper book before us. The relevant findings of the coordinate Bench read as under :-
And the relevant findings of the Hon’ble High Court in read as under :-
The relevant findings of the Hon’ble High Court in read as under :-
As the issue is well settled in favour of the assessee and against the revenue no interference is called for. The Appeal filed by the revenue is accordingly dismissed.
In the result, the appeal filed by the revenue is dismissed.
Decision announced in the open court in the presence of both the representatives on 08.07.2021.