TMI Blog2018 (11) TMI 509X X X X Extracts X X X X X X X X Extracts X X X X ..... , JUDICIAL MEMBER The present appeal has been filed by revenue against order dated 21/09/15 passed by Ld.CIT(A)-40 for Assessment Year 2011-12 on the following grounds of appeal: "1. On the facts and in the circumstances of the case and in law, the Ld.CIT(A) erred in allowing the appeal of the assessee ignoring the fact that though the objects of the assessee may seem to be charitable but the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e technology and services, for the benefit of academic, research and development institutions and various government organisations like schools, colleges and hospitals etc. It is observed that assessee is registered under section 12 AA (1) of the Income Tax Act, 1961 (the Act) on 26/03/04 w.e.f. 27/01/98 and income of assessee was exempt under section 11 (1) of the Act. During the year assessee ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... milar grounds. 7. On perusal of the facts narrated by Ld.CIT(A) in the impugned order, and the order of this Tribunal in assessee's own case for immediately preceding assessment years (supra) we observe that the facts are identical. This Tribunal decided the issue as under: "21. All the questions raised in the order of the ld.AO has been answered by the Hon'ble Delhi High Court. With respect t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l of the order of the ld CIT (A), we do not concur with the arguments of the ld CIT DR that order is perfunctory and devoid of reasons for the reasons that he has decided the issues relying on the decision of Honorable Delhi high court. According to us, the ld CIT (A) has also given his finding on all the aspects of the issues raised by ld AO. 23. In view of the above facts and respectfully rel ..... X X X X Extracts X X X X X X X X Extracts X X X X
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