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TMI Blog2017 (1) TMI 679X X X X Extracts X X X X X X X X Extracts X X X X ..... ted relief to the assessee since the facts and issue were identical to the facts and issue before the Tribunal. Tribunal further allowed the claim of deduction under section 80P(2)(a)(vi) of the Act to the assessee following earlier decision of the Tribunal in assessment years 2006-07, 2008-09 and 2009-10. The learned Departmental Representative for the Revenue has failed to controvert the findings of CIT(A) and in the absence of the same, we find no merit in the grounds of appeal raised by the Revenue. Following the same parity of reasoning and since the issue is settled in favour of the assessee by earlier order of Tribunal, we uphold the order of CIT(A) and dismiss the grounds of appeal raised by the Revenue. - ITA No. 1876/PUN/2014 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... red by the order of Tribunal in assessee s own case in earlier years in assessment years 2006-07 to 2009-10 and also in assessment year 2012-13. 4. The learned Departmental Representative for the Revenue placed reliance on the order of Assessing Officer. 5. Briefly, in the facts of the case, the assessee was Co-operative Society which is registered under the Maharashtra State Co-operative Act. The assessee is providing credit facilities to its members. For the year under consideration, the assessee had filed the return of income declaring Nil income after claiming deduction under Chapter VIA. The explanation of assessee before the Assessing Officer was that it was federation of labour contract society. The assessee had claimed deducti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e issue arising in the present appeal is against the claim of assessee of deduction under section 80P(2)(a)(vi) of the Act. The assessee is Co-operative Society and was Federation of Skilled and Unskilled labourers. The assessee claimed that its income was eligible for deduction under section 80P(2)(a)(vi) of the Act in the earlier years i.e. assessment years 2006-07, 2008-09 and 2009-10. The said claim was not allowed to the assessee. However, the Tribunal vide order dated 24.02.2014 in ITA Nos.62, 63 and 64/PN/2013, for assessment years 2006-07, 2008-09 and 2009-10 held the assessee to be eligible to claim the aforesaid deduction. The relevant findings of the Tribunal are reproduced by the CIT(A) in paras 7 and 8 of the appellate order, w ..... X X X X Extracts X X X X X X X X Extracts X X X X
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