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TMI Blog2022 (11) TMI 6X X X X Extracts X X X X X X X X Extracts X X X X ..... ief that as per the amended provision of section 2 (15) - HELD THAT:- As mentioned elsewhere the impugned additions/ disallowances have been decided by this Tribunal in favour of the assessee in earlier assessment years. In so far as the applicability of section 2(15) of the Act is concerned this Tribunal in for A.Y.2009-10 [ 2019 (10) TMI 123 - ITAT DELHI] as decided AR supports the view take ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Advocate, Ms. Ananya Kapoor, Advocate And Sh. Amarbir Singh Walia, CA ORDER PER N.K. BILLAIYA, AM: This appeal by the revenue is preferred against the order of the CIT(A)-36, New Delhi dated 23.01.2018 for A.Y.2011-12. 2. The grievance of the revenue read as under :- 3. At the very outset the Counsel for the assessee stated that the impugned issues have been decided ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... income the AO noticed that the assessee has following source of income :- 6. The AO further found that the surplus generated through all these activities amounts to Rs.134681039/- which is invested in FDR and Savings Bank account. 7. The AO asked the assessee to show cause why the society should not be considered as general public utility body u/s. 2(15) of the Act. Assessee filed a det ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ich was rejected by the AO who observed as under :- 9. As mentioned elsewhere the impugned additions/ disallowances have been decided by this Tribunal in favour of the assessee in earlier assessment years. 10. In so far as the applicability of section 2(15) of the Act is concerned this Tribunal in ITA No.6521/Del/2013 for A.Y.2009-10 has decided this issue as under :- 13. For the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... /- on the grounds that donations given by Government of India ought not to be disallowed. The assessee also preferred an appeal before this Tribunal and this Tribunal in ITA No.1927/Del/2018 held as under :- 13. Respectfully following the decision of the coordinate Bench (supra) we decline to interfere with the findings of the CIT(A) the appeal filed by the revenue is accordingly ..... X X X X Extracts X X X X X X X X Extracts X X X X
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