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TMI Blog2021 (10) TMI 101X X X X Extracts X X X X X X X X Extracts X X X X ..... nt interference. Hence, the Revenue s appeal found to be devoid of any merit, hence, dismissed. - I.T.A. No. 551/Ahd/2019 - - - Dated:- 29-9-2021 - Shri Waseem Ahmed, Accountant Member And Ms. Madhumita Roy, Judicial Member For the Revenue : Shri R. R. Makwana, Sr. DR For the Assessee : Shri Tushar Hemani, Sr. Adv., P. B. Parmar, AR ORDER PER Ms. MADHUMITA ROY - JM: The instant appeal filed by the Revenue is directed against the order dated 09.01.2019 passed by the Commissioner of Income Tax (Appeals)-9, Ahmedabad arising out of the order dated 13.12.2017 passed by the DCIT(E), Circle 1, Ahmedabad under Section 143(3) of the Income Tax Act, 1961 (hereinafter referred as to the Act ) for the Asse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... income of NIL. The assessee in computation of income claimed the following deduction: (i) accumulation under Section 11(2) of the Act to the tune of ₹ 4,55,80,000/- (ii) accumulation under Section 11(1)(a) of the Act to the tune of ₹ 10,09,08,088/-. Applying the proviso of Section 2(15) such exemption has been denied by the Ld. AO which was allowed in appeal before the Ld. CIT(A). 3. The case of the Revenue is this that appellant receives consideration/fees in respect of such activities and such excess income over expenditure is in huge magnitude and, thus, the appellant is hit by proviso 1 2 of Section 2(15) of the Act. Further that in the light of provisions of Section 13(8) of the Act the appellant loses ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... without appreciating the fact that the case of the assessee is clearly falling under the proviso (1) (2) of section 2(15) of the Act. 3. The fact in brief is that assessing officer has passed order u/s. 143(3) of the act on 25th Nov, 2006 determined the total income of the assessee at ₹ 6,17,57,204/- as against total income of Rs. nil declared by the assessee. The assessee is a trust and its main object is to carry out surveys regarding demand for man power requirement in various vocational skill, trade and on the basis of these surveys work out projection of requirement of skilled manpower in the state. The assessee trust also promotes development of the requirement for trades conducted in the private vocational training i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... terials available on record. In the instant case, the deduction claimed by the assessee u/s ll(l)(a)/ll(2) of the Act was denied by the AO on the ground that the activity of the assessee involves advancement of any other abject of general public utility and its receipts exceeds the mandatory limit as specified under proviso to section 2(15) of the Act. From the preceding discussion, we note that there was no appeal preferred by the Revenue against the order of Ld. CIT(A) pertaining to the A.Y. 2011- 12 which implies that the order of Ld. CIT(A) reached to \ its finality. In our considered view, once, the order of the Ld CIT(A) has reached to its finality to any of the assessment year then on the same ground no appeal by the Revenue c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s ll(l)(a)/ll(2) of the Act. Accordingly, we do not find any infirmity in the order of Ld. CIT(A). Hence, the ground of appeal of the revenue is dismissed. Respectfully following the decision of ITAT as referred above wherein the identical issue on similar facts has been decided in favour of the assessee, therefore, we do not find any merit in the appeal of the revenue, therefore, the same is dismissed. 7. In the absence of any changed circumstances respectfully relying upon the same on the identical issue we find the order impugned passed by the Ld. CIT(A) granting relief in regard to the claim made by the assessee under Section 11(2) and Section 11(1)(a) of the Act is just and proper, without any ambiguity so as to warrant ..... X X X X Extracts X X X X X X X X Extracts X X X X
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