2019 (5) TMI 1864 - AT - Income Tax

Benefit of exemption from taxation u/s 10(23C) (vi) to the assessee school - assessee school is engaged in the activities of imparting education - HELD THAT - CIT(A) has allowed benefit of exemption u/s 10(23C)(vi) of the Act to the assessee school by following the order of the Tribunal passed in the own case of the assessee decided along with other appeals with the lead case titled as Kanya Mahavidyala vs. CIT(Exemptions) 2017 (6) TMI 434 - ITAT AMRITSAR Since there is no change in the facts and circumstances the ld. CIT(A) following the above order of the Tribunal (Supra) has allowed the claim of the assessee for year under consideration also. Appeal of the Revenue is dismissed.

Summary

Issues:
Department's appeal against CIT(A) allowing exemption under Section 10(23C)(vi) of the Income Tax Act to the assessee school.

Analysis:
The appeal was filed by the Department challenging the decision of the ld. CIT(A) to grant exemption from taxation under Section 10(23C)(vi) of the Income Tax Act to the assessee school. The school's main activity is providing education. The ld. CIT(A) based his decision on a previous Tribunal order dated 22.02.2017 in the case of the same assessee, along with other appeals, including 'Kanya Mahavidyala vs. CIT(Exemptions)'. The ld. CIT(A) also noted that he had previously allowed the claim for the assessment year 2014-15. As there were no changes in the facts and circumstances, the ld. CIT(A) continued to follow the Tribunal's previous decision and granted the exemption for the current year.

The ld. DR conceded that the issue was conclusively settled by the Tribunal's order dated 22.02.2017 in the earlier assessment year. No contradictory judgments were presented. Consequently, the Tribunal found no merit in the ld. CIT(A)'s decision to allow the assessee's claim for the current year. Therefore, the Tribunal upheld the decision to dismiss the Revenue's appeal.

In conclusion, the Tribunal dismissed the Revenue's appeal, affirming the decision to grant exemption to the assessee school under Section 10(23C)(vi) of the Income Tax Act. The order was pronounced in open court on 09/05/2019.