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TMI Blog2021 (4) TMI 218X X X X Extracts X X X X X X X X Extracts X X X X ..... nd 2 of the Act, because, the AO has held that second proviso to section 2(15) is applicable in the case of the assessee and its activities are not of charitable nature. This reasoning did not meet the approval of the ITAT [ 2016 (5) TMI 1026 - ITAT AHMEDABAD] on the ground that Hon'ble Gujarat High Court has reversed earlier view of the Tribunal and held that the assessee is entitled for the benefit under section 11 and 12 of the Act. The decision of Hon'ble Gujarat High Court is reported [ 2017 (5) TMI 1468 - GUJARAT HIGH COURT] . The Tribunal has already given direction for passing a fresh assessment order treating the assessee as a charitable institution. Thus, the original assessment order was set aside by the Tribunal, and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er was passed under section 143(3) r.w. section 263 of the Act. 27-3-2017 5. The AO has given effect to the order of the CIT(A) dated 8.3.2017. This was the order passed against the assessment order under section 143(3) of the Act. 25-5-2017 6. Order of the CIT(A) dated 8.3.2017 was challenged before the Tribunal in ITA No. 1422/Ahd/2017. The Tribunal has decided appeal along with appeal for the Asstt. Year 2013-14 by a common order. 9-10-2017 3. The Tribunal has held that original assessment order dated 16.3.2015 was passed under section 143(3) of the Act by denying ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appeal, we record the following finding: 4. Controversy in this appeal has arisen on account of giving effect of the ld. CIT(A)'s order dated 8.3.2017 passed in the Asstt. Year 2012-13. This order of the CIT(A) has been set aside by the Tribunal in ITA No. 1422/Ahd/2017, meaning thereby, the very basis of the giving effect to this order of the CIT(A) stands extinguished. Hence, no order giving effect could be passed; if that be, there would not any proceedings at the end of the CIT(A); and whole proceedings becomes redundant, and accordingly this appeal of the Revenue becomes infructuous. It is dismissed. 5. As far as ITA No. 1083/Ahd/2018 is concerned, we record the following finding: 6. This appeal has been arisen against an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e and its activities are not of charitable nature. This reasoning did not meet the approval of the ITAT on the ground that Hon'ble Gujarat High Court has reversed earlier view of the Tribunal and held that the assessee is entitled for the benefit under section 11 and 12 of the Act. The decision of Hon'ble Gujarat High Court is reported in 396 ITR 323. The Tribunal has already given direction for passing a fresh assessment order treating the assessee as a charitable institution. Thus, the original assessment order was set aside by the Tribunal, and therefore, no 263 proceedings could be sustained. Considering earlier order of the Tribunal in ITA No. 1422/Ahd/2017 and 978/ahd/2017, we are of the view that both these appeals becomes in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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