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TMI Blog2021 (2) TMI 1205X X X X Extracts X X X X X X X X Extracts X X X X ..... and technical support assessee is receiving consultancy fee which is in nature of business income? - HELD THAT:- Both sides were in agreement that the issue in dispute is covered in favour of assessee and against Revenue as relying on own case [ 2019 (11) TMI 1036 - ITAT DELHI] . - Decided in favour of assessee. - ITA No. 5805/Del/2017 - - - Dated:- 23-2-2021 - Sh. Sudhanshu Srivastava, Judi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat the assessee s activities falls within the sixth limb of charitable activity i.e. advancement of general public utility and in lieu of the services of consultancy and technical support assessee is receiving consultancy fee which is in nature of business income. 3. On the basis of facts and circumstances of the case and in law, the Ld. CIT(A) has erred in allowing the exemption u/s 11 wit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dated 03.09.2019 for A.Y. 2011-12 (in ITA No. 3662/Del/2015) and order dated 08.12.2020 for A.Y. 2012-13 (in ITA No. 2826/Del/2017) passed by Co-ordinate Benches of ITAT, Delhi in assessee s own case; copies whereof were filed from assessee s side during appellate proceedings in ITAT. Whereas the Ld. Counsel for assessee relied on aforesaid order dated 03.09.2019 and 08.12.2020 of Co-ordinate Benc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the foregoing, respectfully following aforesaid orders dated 03.09.2019 and 08.12.2020 of Co-ordinate Benches of ITAT, Delhi in assessee s own case; we decline to interfere with the aforesaid impugned order dated 22.06.2017 of Ld. CIT(A). Accordingly, the issue in dispute in grounds of appeal in the present appeal before us, are decided in favour of assessee and the appeal filed by Revenue is d ..... X X X X Extracts X X X X X X X X Extracts X X X X
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