TMI Blog2016 (6) TMI 1416X X X X Extracts X X X X X X X X Extracts X X X X ..... the decision of ITAT in assessee s own case for assessment year 2009-10 [ 2012 (9) TMI 1198 - ITAT DELHI ] allowing the claim for exemption u/s 11 - Decided in favour of assessee. - ITA No. 2153/Del/2014 - - - Dated:- 29-6-2016 - Shri G.D. Agrawal, Vice President And Smt. Beena A. Pillai, Judicial Member For the Appellant : Shri T. Vasanthan, Senior DR. For the Respondent : Shri Geor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sessee s own case for assessment year 2009-10 vide ITA No.3635/Del/2012 dated 11th September, 2012. In the said order, the ITAT, considering various decisions of the ITAT in earlier years, has decided the appeal in favour of the assessee. The relevant finding of the ITAT reads as under:- 5. We have heard both the parties and gone through the facts of the case. We find that the AO himself acce ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ct. However, on appeal, the ld.CIT(A) allowed the claim and the ITAT upheld the findings of the ld.CIT(A) vide 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the earlier year, the Revenue is in appeal before Hon'ble Jurisdictional High Court and, therefore, the matter may be kept pending till the decision of Hon'ble Jurisdictional High Court. In our opinion, merely because the earlier year s appeals are pending before the High Court would be no ground for keeping the appeals pending. We, therefore, respectfully following the decision of ITAT in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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