The Income Tax Appellate Tribunal (ITAT), Delhi Bench ‘H’, adjudicated on the appeal filed by the Deputy Commissioner of Income Tax (DCIT), Central Circle-15, New Delhi against the order passed by the Commissioner of Income Tax (Appeals)-26, New Delhi. The appeal, registered as ITA No. 360/DEL/2021, pertains to the assessment year 2016-17.
G R Goenka Education Society, located at Sector-B, Pockets 8 & 9, Vasant Kunj, New Delhi, filed its return of income for the assessment year 2016-17. The DCIT, Central Circle-15, New Delhi, challenged the orders of the CIT(A) allowing the exemption under Section 11 of the Income Tax Act, 1961 to the Assessee Education Society.
The Revenue raised the following grounds of appeal:
The case was heard on 08.08.2022, and the order was pronounced on 29.08.2022. The Tribunal, comprising Shri G.S. Pannu, Hon’ble President, and Shri Challa Nagendra Prasad, Judicial Member, reviewed the submissions and the relevant facts of the case.
The main issue in this appeal was whether the Assessee Education Society violated the provisions of Section 13(1)(c), thereby denying the exemption under Sections 11 and 12. The Tribunal noted that the issue had been previously decided in favor of the assessee by the Tribunal for the assessment year 2009-10 in ITA No. 3572/Del/2013 dated 02.02.2017. This decision was also affirmed by the Hon’ble Delhi High Court in ITA No. 871/Del/2017 dated 30.10.2017.
The Tribunal observed that the CIT(A) had allowed the exemption based on consistent judicial precedence in the assessee’s own cases for prior years. The Revenue’s contention that there were violations of Section 13(1)(c) was found to be unsupported by facts or new arguments.
The Tribunal upheld the CIT(A)’s order, dismissing the grounds raised by the Revenue. The exemption under Section 11 was thus allowed to G R Goenka Education Society.
The appeal filed by DCIT, Central Circle-15, New Delhi was dismissed.
Order pronounced in the open court on 29.08.2022.
Signed by:
(G.S. Pannu) – President
(C.N. Prasad) – Judicial Member
Date: 29.08.2022
*Kavita Arora, Sr. P.S.*
Copy forwarded to:
Assistant Registrar, ITAT, Delhi Benches, Delhi
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