ITO (E), New Delhi V. M/s Aero Club of India, New Delhi

ITA 6626/DEL/2015

• Counselvise Citation: [2018] 126 COUNSELVISE.COM (IT) 3554 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 1 month(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 01-02-2018
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: F
• Assessment Year: 2011-2012
• Appeal Filed On: 14-12-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: AFIQ AHMAD
• Keywords: Charitable institution
• Section: 80G; 12AA

Judgement Text

1 ITA.NO.6626/DEL./2015 AERO CLUB OF INDIA, NEW DELHI. IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES F : DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI L.P. SAHU, ACCOUNTANT MEMBER ITA.NO.6626/DEL./2015 ASSESSMENT YEAR 2011-2012 THE INCOME TAX OFFICER (E), TRUST WARD-1(1), CIVIC CENTRE, DELHI. VS. AERO CLUB OF INDIA AUROBINDO MARG, SAFDARJUNG AIR PORT, NEW DELHI 110 003 PAN AAATA0541N (APPELLANT) (RESPONDENT) FOR REVENUE : SHRI AFIQ AHMAD, SR.D.R. FOR ASSESSEE : -NONE- DATE OF HEARING : 24.01.2018 DATE OF PRONOUNCEMENT : 01.02.2018 ORDER PER BHAVNESH SAINI, J.M. THIS APPEAL BY REVENUE HAS BEEN DIRECTED AGAINST THE ORDER OF THE LD. CIT(A)-40, NEW DELHI, DATED 14 TH SEPTEMBER, 2015, FOR THE A.Y. 2011-12, CHALLENGING THE ORDER O F THE LD. CIT(A) IN ALLOWING THE APPEAL OF ASSESSEE BY NOT AP PRECIATING THE FACT THAT ASSESSEE NEITHER FALLS IN THE CATEGORY OF SECTION 2(15) NOR THE CONCEPT OF MUTUALITY APPLIES TO IT. 2 ITA.NO.6626/DEL./2015 AERO CLUB OF INDIA, NEW DELHI. 2. THE ASSESSEE SUBMITTED BEFORE THE AUTHORITIES B ELOW THAT IT IS A REGISTERED SOCIETY UNDER THE SOCIETIES REGISTRATION ACT AND ALSO REGISTERED UNDER SECTION 12AA OF THE I .T. ACT AND IS A CHARITABLE INSTITUTION AND ALSO ENJOYING THE B ENEFIT UNDER SECTION 80G OF THE I.T. ACT. THE OBJECTS ARE REPROD UCED IN THE APPELLATE ORDER. THE ASSESSEE WAS ENJOYING THE BENE FIT OF EXEMPTION ON THE PRINCIPLE OF MUTUALITY BUT THE ASS ESSEE WAS FIRST DENIED EXEMPTION UNDER SECTION 11(1) OF THE I .T. ACT BECAUSE ASSESSEE WAS INVOLVED IN TRADE, COMMERCE OR BUSINESS. THE ASSESSEE PREFERRED AN APPEAL BEFORE THE LD. CIT (A) WHICH WERE DISMISSED BUT THE TRIBUNAL ALLOWED THE APPEAL OF ASSESSEE ON THE PRINCIPLE OF MUTUALITY VIDE APPELLATE ORDER DATED 20 TH SEPTEMBER, 2013. THEREFORE, EXEMPTION HAVE BEEN ALL OWED. THE LD. CIT(A) FOUND THAT IN ASSESSEES OWN CASE, THE T RIBUNAL FOR A.Y. 2009-2010 VIDE ORDER DATED 20 TH SEPTEMBER, 2013, HAS ALLOWED THE APPEAL OF ASSESSEE AND DELETED THE SAME ADDITION. THE APPEAL OF ASSESSEE WAS ACCORDINGLY ALLOWED. 3. AFTER CONSIDERING THE SUBMISSIONS OF THE LD. D. R, WE ARE OF THE VIEW THAT NO INTERFERENCE IS CALLED FOR IN THE MATTER. 3 ITA.NO.6626/DEL./2015 AERO CLUB OF INDIA, NEW DELHI. THE ISSUE IS COVERED BY THE ORDER OF THE ITAT, DELH I BENCH IN THE CASE OF THE ASSESSEE FOR A.Y. 2009-2010 DATED 2 0 TH SEPTEMBER, 2013. THE LD. CIT(A), THEREFORE, CORRECT LY ALLOWED THE APPEAL OF ASSESSEE. LD. D.R. HAS NOT POINTED OU T ANY INFIRMITY IN THE ORDER OF THE LD. CIT(A). THE DEPAR TMENT APPEAL STANDS DISMISSED. 4. IN THE RESULT, APPEAL OF THE DEPARTMENT IS DISM ISSED. ORDER PRONOUNCED IN THE OPEN COURT. SD/- SD/- (L.P. SAHU) (BHAVNESH SAINI) ACCOUNTANT MEMBER JUDICIAL MEMBER DELHI, DATED 01 ST FEBRUARY, 2018 VBP/- COPY TO 1. THE APPELLANT 2. THE RESPONDENT 3. CIT(A) CONCERNED 4. CIT CONCERNED 5. D.R. ITAT F BENCH, DELHI 6. GUARD FILE. // BY ORDER // ASSESSMENT. REGISTRAR : ITAT DELHI BENCHES : DELHI.