2021 (4) TMI 339

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..... following the orders of the ITAT in assessee s own case, we decline to interfere with the reasoned order of the ld. CIT(A). Appeals of the revenue are dismissed.
Kul Bharat , Member ( J ) And Dr. B. R. R. Kumar , Member ( A ) For the Appellant : Vanita R. Sharma , CIT-DR For the Respondents : George Kashi , CA ORDER Per Dr. B. R. R. Kumar , Accountant Member The present appeals have been filed by the revenue against the orders of the ld. CIT(A)-40, New Delhi dated 14.12.2017. 2. Since, the issues involved in both the appeals are common, they were heard together. 3. The assessee had been allowed exemption u/s. 11 of the Income Tax Act, 1961 from the very beginning and the same was allowed for the assessment years 1989-90 to 1991-9 .....

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..... R 587 (J&K) 2001. 5. The ld. CIT(A) owing to the orders for assessment years 2007-08 (Appeal No. 37/2009-10), assessment year 2008-09 (Appeal No. 88/2010-11), assessment year 2009-10 (Appeal No. 196/2011-12), assessment year 2010-11 (Appeal No. 299/2013-14) and assessment year 2011-12 (Appeal No. 570/2013-14), assessment year 2012-13 (Appeal No. 6/2015-16) and to the orders of the ITAT for assessment years 2007-08 (ITA No. 4937/Del/2010), assessment year 2008-09 (ITA No. 4671/Del/2011), assessment year 2009-10 (ITA No. 3635/Del/2012) and assessment year 2010-11 (ITA No. 2153/Del/2014) allowed the appeal of the assessee. 6. We have perused the order of the ITAT Delhi for assessment year 2010-11 has held as under: "3. We have heard t .....

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..... e their order dated 18th June, 2009 in ITA No. 45/Del/09. In the AYs 2007-08 & 2008-09, though the AO denied exemption u/s. 11 of the Act, the ld. CIT(A) allowed the claim of the assessee in the AY 2007-08 and the fate in further appeal is not known while in the AY 2008-09, the ITAT vide their order dated 26th December, 2011 in ITA No. 4671/Del/2011 upheld the findings of ld. CIT(A), granting exemption u/s. 11 of the Act. The ld. CIT(A) in the impugned order followed this order of the ITAT for the AY 2008-09 in allowing exemption u/s. 11 of the Act. In view of the foregoing, especially when the Revenue have not placed any material before us, controverting the aforesaid findings of the ld. CIT(A) nor brought to our notice any contrary decisi .....

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