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The Income Tax officer (E), Ward-1(3), E-2 Block, Room No.2419, 24th Floor, Pratyaksh Kar Bhawan, Civic Centre, Jawahar Lal Nehru Marg, New Delhi PIN 110 002. vs. DLF Qutab Elclave Complex Medical Charitable Trust, 9th Floor, DLF Centre, Sansad Marg, New Delhi 110 001.
May, 21st 2019
        IN THE INCOME TAX APPELLATE TRIBUNAL
               DELHI BENCHES "B": DELHI

      BEFORE SHRI G.D. AGRAWAL, VICE PRESIDENT
                         AND
          BHAVNESH SAINI, JUDICIAL MEMBER

                     ITA.No.5283/Del./2016
                   Assessment Year 2012-2013

The Income Tax officer (E),
                                 DLF Qutab Elclave
Ward-1(3), E-2 Block,
                                 Complex Medical
Room No.2419, 24th Floor,
                                 Charitable Trust, 9th Floor,
Pratyaksh Kar Bhawan,       vs.,
                                 DLF Centre, Sansad Marg,
Civic Centre, Jawahar Lal
                                 New Delhi ­ 110 001.
Nehru Marg, New Delhi
                                 PAN AAATD0853C
PIN 110 002.
        (Appellant)                     (Respondent)

                For Revenue : Ms. Nidhi Srivastava, CIT-DR
                               Shri R.S.Singhvi, C.A. And
                For Assessee :
                               Shri Satyajeet Goel, C.A.

             Date of Hearing : 08.05.2019
      Date of Pronouncement : 20.05.2019

                               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

19.07.2016, for the A.Y. 2012-2013, on the following

grounds :
                              2
                             ITA.No.5283/Del./2016 DLF Qutab Enclave
                            Complex Medical Charitable Trust, New Delhi.


     1. "On the facts and in the circumstances of the case,

       the CIT(A) has erred in law and on facts in holding

       that leasing/sale of medical sites is charitable

       activity as per the provisions of section 2(15) of the

       I.T. Act. 1961.

     2. On the facts and in the circumstances of the case, the

       CIT(A) has erred in not appreciating the facts that the

       assessee was not doing any charitable activity which

       would make it eligible for exemptions u/s 11/12 of

       the I.T. Act.






     3. On the facts and in the circumstances of the case, the

       CIT(A) has erred in law and on facts in holding that

       the AO has not brought out any material on records to

       hold that assessee was providing undue benefit to

       the person covered u/s 13(3) by giving office space on

       lease to DLF Home Developers Ltd at rate much

       below than prevailing market rates."


2.         Briefly the facts of the case are that assessee

trust had filed return of income for the assessment year

under appeal declaring NIL income. The assessment,
                              3
                             ITA.No.5283/Del./2016 DLF Qutab Enclave
                            Complex Medical Charitable Trust, New Delhi.


however, in this case has been completed at a total income

of Rs.15.10 crores under section 143(3) of the I.T. Act vide

assessment order dated 28.03.2015. In other words, the

benefit of Sections 11 and 12 of the I.T. Act have been

denied to the assessee. The assessee submitted before the

Ld. CIT(A) that in preceding A.Y. 2011-2012 the assessee

trust has been allowed full relief by the Ld. CIT(A). He has

submitted that facts of the case are same in assessment

year under appeal as have been considered in preceding

assessment year. The Ld. CIT(A) found contention of

assessee to be correct that in preceding A.Y. 2011-2012, the

Ld. CIT(A) has allowed exemption under sections 11 and 12

of the I.T. Act, 1961. Therefore, all the additions have been

deleted.


3.         Learned Counsel for the Assessee, at the outset,

submitted that in preceding A.Y. 2011-2012 departmental

appeal have been dismissed by the Tribunal vide Order

dated 09.03.2018 in ITA.No.126/2016. Copy of the Order is

produced on record and provided to the Ld. D.R. The Ld.

D.R. did not dispute the same.
                                4
                                ITA.No.5283/Del./2016 DLF Qutab Enclave
                               Complex Medical Charitable Trust, New Delhi.







4.        Considering the facts of the case and the fact that

in preceding A.Y. 2011-2012, the Ld. CIT(A) allowed similar

relief to the assessee and departmental appeal have been

dismissed by the Tribunal vide Order dated 09.03.2018,

therefore, the issues are covered by the Order of the ITAT,

Delhi Bench in the case of same assessee (supra). We,

therefore, do not find any merit in the departmental appeal

and the same is accordingly dismissed.


5.        In   the   result,    appeal       of   the     Department

dismissed.


          Order pronounced in the open Court.

    Sd/-                                     Sd/-
   (G.D. AGARWAL)                           (BHAVNESH SAINI)
ACCOUNTANT MEMBER                           JUDICIAL MEMBER
Delhi, Dated 20th May, 2019
VBP/-
Copy to
1. The appellant
2. The respondent
3. CIT(A) concerned
4. CIT concerned
5. D.R. ITAT "B" Bench
6. Guard File
                       //By Order//


       Asst. Registrar : ITAT : Delhi Benches : Delhi.

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