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TMI Blog2021 (3) TMI 930X X X X Extracts X X X X X X X X Extracts X X X X ..... from the issue already decided by the co-ordinate bench when same facts and circumstances prevailed. In view of this, respectfully following the decision of the co-ordinate bench in assessee s own case for assessment years 2009- 10 and 2011-12 we dismiss the appeal of the ld. Assessing Officer. Thus, appeal of the Assessing Officer is dismissed. - ITA No. 5317/Del/2017 - - - Dated:- 15-3-2021 - SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER Assessee by : Shri George Koshi, C.A. Revenue by : Shri Sat Pal Gulati [CIT] DR ORDER PER PRASHANT MAHARISHI , A. M. 1. This appeal is filed by the ld. DCIT (Exemption) Circle, Ghaziabad for Assessment Year 2012-13 against the order of the l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at ₹ 6,58,53,934/- reduced this by the expenditure incurred by the assessee at ₹ 8,70,88,959/- and determined a loss of ₹ 2,12,35,025/- as per order dated 13.03.2015. Such order was passed under Section 143(3) of the Act. The assessee aggrieved with that order preferred an appeal before the ld. CIT (Appeals) wherein he followed his own order for assessment years 2009-10 and 2011-12 in assessee s own case and allowed the appeal of the assessee vide para Nos. 14 and 15 of the order as under:- 14 I have duly considered the facts and circumstances of the case. In the assessee s own case for the AY. 2009-10 2011-12 in Appeal Nos.241/CIT(A)-1/DDN/2011-12 623/CIT(A)-l/DDN/2013-14 respectively, I have held as under:- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... race, religion or sex. The aims and objects of the society, as laid down in the Memorandum of Association do not show that the society was created to provide the benefit for any particular community I have also perused the letters and e-mails of foreign donors to tin society wherein the aims and objects of the donations are spelt out It is seen that none of these donations have been made to the society for the avowed purposes of promoting Christianity oi evangelical work Most of them are for building, construction educational support, land purchase, for school and colleges or for general work of the society A perusal of the FCRA returns of the assessee also show that almost of the money received from foreign contributors has been declared ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the society. Therefore, irrespective of the views as stated on the website Good News for India, the assessee society has neither been set up for the purposes of serving a particular religious community, nor have its activities been directed towards furtherance of a particular religion or serving a particular religious community. The assessee has quite effectively rebutted the allegations that various expenses were made for the sole benefit of the Christian community. 6.1 The only issue that remains to be resolved is whether the application of income towards funding the activities of the NTC qualifies as education within the meaning of section 2(15) of the I.T. Act, 1961 or whether it amounts to application of income for the benefi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e that the assessee s application for registration u/s 12A was rejected by the CIT(A). holding that as the object and purpose of the trust was confined only to a particular religious community, the same would attract the provision of section 13(1)(b). In this case, the Hon'ble Supreme Court held that the objects of the trust were not indicative of a wholly religious purpose but were collectively indicative of both charitable and religious purposes It held that while some of the objects provided for activities were completely religious in nature and restricted to specific community, other objects which trace their source to the Holy Koran did not restrict activities of the trust to religious obligations or benefit of members of any one c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re is no reason to hold that section 13(1)(b) of the Act would be attracted to it. Therefore, it is eligible to claim exemption u/s 11 of the I.T. Act. 1961. 15. The facts and circumstances of this case being identical, following my order in the case of the above said appeals, there is no reason to hold that section 13(1)(b) of the Act would be attracted to the assessee. Therefore, it is eligible to claim exemption u/s 11 of the I. T. Act, 1961. Therefore, the ld. Assessing Officer is aggrieved with the order. 4. The ld. DR vehemently supported the order of the ld. Assessing Officer. 5. The ld. AR submitted that the orders of the ld. CIT (Appeals) which was relied by the ld. CIT (Appeals) for deciding the present appeal t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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