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Income Tax Appellate Tribunal, DELHI BENCH ‘G’, NEW DELHI
Before: Ms. Suchitra KambleDr. B. R. R. Kumar
Per Dr. B. R. R. Kumar, Accountant Member:
The present appeal has been filed by the revenue against the order of the ld. CIT(A)-40, New Delhi dated 01.02.2017.
At the outset, it was brought to the notice of bench by the ld. AR that the case of the assessee pertaining to the issue of applicability of provisions of Section 2(15) of the Income Tax Act, 1961, stands adjudicated in their favour by the, 1. Order of Ld. CIT (A) dated 28.08.2016 for the A.Ys. 2010- 11 & 2011-12. 2. Order of ITAT dated 15.02.2016 in for the A.Y. 2009-10.
3. Order of ITAT dated 07.11.2017 in ITA No.5202/Del/2016 for the A.Y. 2010-11.
2 Young Women’s Christian Association of Delhi 4. Order of the Hon’ble High Court dated 02.08.2016 in for the A.Y. 2009-10
We have perused the order of the Hon’ble High Court wherein the appeal of the revenue has been dismissed by the Hon’ble Jurisdictional High Court referring to the decision of the Court in the case of Delhi Music Society Vs DGIT 357 ITR 265 wherein it was held that the assessee is a charitable organization and the receipts of the assessee are eligible for exemption.
Keeping in view the fact that the ld. CIT (A) has rightly deleted the addition based on the judgment of the Hon’ble Jurisdictional High Court, we hereby decline to interfere with the order of the ld. CIT (A).
In the result, the appeal of the revenue is dismissed. Order Pronounced in the Open Court on 16/02/2021.