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TMI Blog2019 (6) TMI 1582X X X X Extracts X X X X X X X X Extracts X X X X ..... on granted u/s 12A of the Act to the assessee. There is a clear finding by the CIT(A) that the assessee has not generated any surplus for anyone - Members or Non-Members. there has never been any dispute as to the continuation of the same set of facts in all these years, right from the AY 1990-91 at different level either it is at the first appellate authority stage or the Tribunal or the Hon ble High Court, the consistent view has been that the assessee is a charitable institution and its income has to be computed u/s 11, 12 13 of the Act. Unless and until, any change in the fundamental facts is brought on the record, we find it difficult to take a different view for this assessment year. Our this view is well fortified by the decisions of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Act vide approval dated 19.07.2011. The return of income declaring nil income was filed by assessee on 30.09.2013. The Assessing Officer observed that the assessee in its Audit Report in Form No. 10B has shown only part of its income and expenditure attributable to activities and mentioned that such receipts are governed by the provisions of Section 11 and other applicable provisions. Thereafter income from such activities has been shown Nil and further processing fee, sale of application forms, annual subscription and tournament receipts have not been included and mentioned that these will not form part of the computation on the principles of mutuality. However, the total income/expenditure/surplus/deficit etc., as per the Income Expendi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ee. There is a clear finding by the CIT(A) that the assessee has not generated any surplus for anyone - Members or Non-Members. The decision of Tribunal for A.Y. 2012-13 is applicable in the present year as the scenario has not changed in the present year as well. The Tribunal held as under: 12. We have gone through the record. It is not the case of the revenue that there is any change in the fundamental facts involving the assessment of India Habitat Centre for the last several years. It is not in dispute that the Hon ble High Court by order dated 12.10.2011 in ITA No. 226,228, 229 230/2005 and 1175, 1288 1177/2008 held that no substantial question of law arises from the order of the Tribunal wherein the Tribunal held that the assessee is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t, what was decided in one year might not apply in next year but where a fundamental aspects permeating through different assessment year has been found as a fact one way or the other and the parties have allowed that position to be sustained by not challenging the order, it would not be at all proper to allow the position to be changed in a subsequent year. 14. As noted above, there has never been any dispute as to the continuation of the same set of facts in all these years, right from the AY 1990-91 at different level either it is at the first appellate authority stage or the Tribunal or the Hon ble High Court, the consistent view has been that the assessee is a charitable institution and its income has to be computed u/s 11, 12 13 of th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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