9911796707
TMI Blog2021 (5) TMI 591X X X X Extracts X X X X X X X X Extracts X X X X ..... ole identical issue in all these appeals is that the ld.CIT(A) has erred in allowing exemption under section 11 of the Income Tax Act, 1961, since the issue of eligible of the registration under section 12A of the Act has not attained finality. 3. As aforesaid, as the facts and issue raised in all the cases are similar except quantum, we take the facts from ITA No.372/Ahd/2019 for disposal of all these appeals. 4. Brief facts of the case, which can be noticed from the relevant assessment order is that assessee is a public charitable trust and registered with Charity Commissioner under 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. advancem ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ew of the same, and also of view that no registration was granted to the assessee-trust, the claim of exemption under section 11 was rejected, and the income over expenditure was treated as income from business. Aggrieved by the order of the AO, the assessee went in appeal before the ld.first appellate authority. The ld.CIT(A) while considering the facts of the case allowed the claim of the assessee and directed the AO to treat the assessee as registered trust under section 12A and allow claim of the exemption under section 11 and 12 of the Act. The ld.CIT(A) relied on the order of the 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e order of the Tribunal and copy of SLP filed by the Department in SLP (Civil) Diary No.5855 of 2019 dated 8.3.2019 by which Hon'ble Supreme Court dismissed the same. Therefore, since the issue got finality, orders of the Revenue do not sustain, and accordingly, all the appeals of the Revenue in the present years liable to be dismissed. 6. We have considered rival submissions and gone through the material available on record. We have also gone through order of the Tribunal, Hon'ble Gujarat High Court and order of the Hon'ble Supreme Court dismissing the SLP filed of the Departments. 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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