9911796707
TMI Blog2021 (5) TMI 591X X X X Extracts X X X X X X X X Extracts X X X X ..... 011-12, when the claim of the assessee rejected by the Department, the same was challenged before the Tribunal, and the Tribunal [ 2018 (3) TMI 48 - ITAT AHMEDABAD] after detailed discussion allowed the claim of the assessee and confirmed by the Hon ble High Court [ 2018 (9) TMI 1097 - GUJARAT HIGH COURT] . The factum of dismissal of appeal of the Revenue for earlier years on the similar issue upto the level of Hon ble Supreme Court [ 2019 (4) TMI 379 - SC ORDER] has not been disputed by the Department. Therefore, the issue attained finality. No material has been brought on record by the ld.DR to demonstrate that the view taken by the Tribunal in the earlier years was on the different set of facts. Admittedly, there is no change in fact ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... No.E/2469/Vadodara dated 15.6.1997 and thus granted recognition under section 80G of the Act. It stated to be engaged in charitable activities viz. advancement of education, health, medical, relief to the poor, help affected people in times of natural calamities. The assessee is running a diagnostic centre in the name Paramount Diagnostic and Research Centre (MRI/CT scan centre). The assessee was granted registration under section 12A(a) on 1.1.1982 and till assessment year 2011-12, it was assessed in the status of charitable trust. Subsequently, vide order dated 30.9.2014, the ld.CIT-I, Baroda cancelled the registration granted to the assessee u/s.12A of the Act by observing that the trust s activities were not being carried out in acco ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ITAT passed in the assessee s case in ITA No.1548/Ahd/2018 order dated 27.4.2018, whereby identical issue was agitated. Dissatisfied with the order of the ld.CIT(A) Revenue now is in appeals before the Tribunal for all these three years. 5. Before us, the ld.DR supported orders of the AO; whereas the ld.counsel for the assessee reiterated submissions made before the lower authorities and also supported the order of the ld.CIT(A). He further submitted that the department has accepted the assessee as a charitable institution for the last 20-25 years, and the assessee has been assessed accordingly all through these years. No facts and circumstances have been changed in the case of the assessee so as to alter the consistent view taken by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . We find that the issue agitated before us for consideration is, whether the assessee is entitled for registration under section 12AA of the Act and consequent benefit of exemption under section 11 of the Act. We do not find it necessary to delve into issue raised in these years again, as the Tribunal on similar set of facts in the assessee s own case examined the issue, and allowed claim of the assessee; wherein one of us (Vice-President) was party and author. It is pertinent to mention that, the issue of charitable status of the assessee and allowance of exemption under section 11 has been accepted by the department consistently for the last more than 20 years. However, in the Asstt.Year 2011-12, when the claim of the assessee rejected b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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