ITO, BANGALORE vs. SRI. VIDYA MANDIR EDUCATION SOCIETY, BANGALORE

This appeal by the revenue is directed against the order dated 29.01.2016 of CIT(A) for the assessment year 2010-11 and revenue has raised the following grounds:

None has appeared on behalf of the assessee when this appeal was called for hearing. However the assessee has failed the written submission in support of its claim and relied upon the decisions of this Tribunal as well as Hon’ble Bombay High Court in case of CIT Vs Institute of Banking Personnel Selection (264 ITR 110).

We have heard the ld. DR and considered the written submissions filed by the assessee as well as the impugned orders passed by the authorities below. The CIT(A) has allowed the claim of the assessee in para 4.9 as under. “4.9 However, jurisdictional ITAT order in the case of ACIT Vs City Hospital charitable trust (2015) 42 ITR(Trib) 583 (Bangalore) and DCIT Vs Manipal Academy of Higher Education (2015) 44 ITR (Trib) 18 (Bangalore) has considered the issue in favour of the assessee. However, the Department filed appeal on similar issue in Karnataka High Court and is pending. Respectfully following the jurisdictional ITAT order in the above cases, this ground of appeal is allowed.” Thus it is clear that the CIT(A) has allowed the claim of the assessee by following the decisions of this Tribunal. At the outset we note that this issue is covered by the decision of this Tribunal in case of ACIT Vs City

Accordingly, following the order of the coordinate bench of this Tribunal we do not find any reason to interfere with the impugned order of the CIT(A).

In the result the appeal of the revenue is dismissed.