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TMI Blog2022 (5) TMI 1562X X X X Extracts X X X X X X X X Extracts X X X X ..... and Prize Fund, Entrance Fees, Life Membership Fees and Use of facilities etc. - HELD THAT:- It is found that the CIT(A) has followed his orders for earlier years in order to allow the benefit to the assessee. Earlier years orders passed by the ld. first appellate authority came up for consideration before the Tribunal. Vide order [ 2017 (9) TMI 1892 - ITAT PUNE] Tribunal for the assessment years ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s by the Revenue arise out of the combined order dated 11-02-2019 passed by the CIT(A)-10, Pune in relation to the assessment years 2013-14 & 2014-15. For the sake of convenience, these appeals are clubbed and are being disposed of by this consolidated order. A.Y. 2013-14 : 2. At the outset, the ld. DR submitted that the tax effect in the appeal for A.Y. 2013-14 is less than Rs. 50.00 lakh. 3. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iew of the foregoing discussion, we dismiss the appeal filed by the Revenue. However, it is made clear that if the tax effect in this appeal is found by the AO to be more than the prescribed monetary limit of Rs. 50.00 lakh or the case(s) is found to be covered by an exception, it will be open to the Revenue to move the Tribunal for recalling the order. A.Y. 2014-15 : 5. The Revenue in this app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le purpose' as these involved carrying out the activity in the nature of Trade, Commerce or Business etc. He, therefore, denied the benefit of exemption claimed by the assessee and determined total income at Rs. 2,85,88,680/-. The ld. CIT(A), following his view taken for earlier years, overturned the assessment order on this point. 7. Having heard the rival submissions and gone through the releva ..... X X X X Extracts X X X X X X X X Extracts X X X X
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