DCIT (Exemption), New Delhi V. M/s. Young Women's Christian Association of India, New Delhi

ITA 2760/DEL/2017

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 1732 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 9 month(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-02-2021
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: G
• Assessment Year: 2012-2013
• Appeal Filed On: 04-05-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: PRAKASH DUBEY

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH G, NEW DELHI BEFORE MS. SUCHITRA KAMBLE, JUDICIAL MEMBER DR. B. R. R. KUMAR, ACCOUNTANT MEMBER (THROUGH VIDEO CONFERENCING) ITA NO. 2760/DEL/2017 : ASSTT. YEAR : 2012-13 DCIT(E), CIRCLE-2(1), NEW DELHI-110002 VS M/S YOUNG WOMENS CHRISTIAN ASSOCIATION OF DELHI, ASHOKA ROAD, NEW DELHI-110001 (APPELLANT) (RESPONDENT) PAN NO. AAATY0027H ASSESSEE BY : SH. A.T. PANDA, ADV. REVENUE BY : SH. PRAKASH DUBEY, SR. DR DATE OF HEARING: 16.02.2021 DATE OF PRONOUNCEMENT: 16.02.2021 ORDER PER DR. B. R. R. KUMAR, ACCOUNTANT MEMBER: THE PRESENT APPEAL HAS BEEN FILED BY THE REVENUE A GAINST THE ORDER OF THE LD. CIT(A)-40, NEW DELHI DATED 01. 02.2017. 2. AT THE OUTSET, IT WAS BROUGHT TO THE NOTICE OF B ENCH BY THE LD. AR THAT THE CASE OF THE ASSESSEE PERTAINING TO THE ISSUE OF APPLICABILITY OF PROVISIONS OF SECTION 2(15) OF THE INCOME TAX ACT, 1961, STANDS ADJUDICATED IN THEIR FAVOUR BY TH E, 1. ORDER OF LD. CIT (A) DATED 28.08.2016 FOR THE A.YS. 2010- 11 & 2011-12. 2. ORDER OF ITAT DATED 15.02.2016 IN ITA NO.1019/DEL/2 013 FOR THE A.Y. 2009-10. 3. ORDER OF ITAT DATED 07.11.2017 IN ITA NO.5202/DEL/2 016 FOR THE A.Y. 2010-11. ITA NO. 2760/DEL/2017 YOUNG WOMENS CHRISTIAN ASSOCIATION OF DELHI 2 4. ORDER OF THE HONBLE HIGH COURT DATED 02.08.2016 IN ITA NO.509/2016 FOR THE A.Y. 2009-10 3. WE HAVE PERUSED THE ORDER OF THE HONBLE HIGH CO URT WHEREIN THE APPEAL OF THE REVENUE HAS BEEN DISMISSE D BY THE HONBLE JURISDICTIONAL HIGH COURT REFERRING TO THE DECISION OF THE COURT IN THE CASE OF DELHI MUSIC SOCIETY VS DGIT 35 7 ITR 265 WHEREIN IT WAS HELD THAT THE ASSESSEE IS A CHARITAB LE ORGANIZATION AND THE RECEIPTS OF THE ASSESSEE ARE E LIGIBLE FOR EXEMPTION. 4. KEEPING IN VIEW THE FACT THAT THE LD. CIT (A) HA S RIGHTLY DELETED THE ADDITION BASED ON THE JUDGMENT OF THE H ONBLE JURISDICTIONAL HIGH COURT, WE HEREBY DECLINE TO INT ERFERE WITH THE ORDER OF THE LD. CIT (A). 5. IN THE RESULT, THE APPEAL OF THE REVENUE IS DISM ISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 16/02/2021. SD/- SD/- (SUCHITRA KAMBLE) (DR. B . R. R. KUMAR) JUDICIAL MEMBER ACCOU NTANT MEMBER DATED: 16/02/2021 *SUBODH* COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR