Prashant Maharishi ORDER
Kuldip Singh, Member (J)
1. Since common questions of facts and law have been raised in both the aforesaid appeals, the same are being disposed off by way of consolidated order to avoid repetition of discussion.
2. Appellant, ACIT (E), Circle 2 (1), New Delhi (hereinafter referred to as 'the Revenue') by filing the present appeals sought to set aside the impugned orders both dated 04.07.2017 passed by the Commissioner of Income - tax (Appeals)-40, Delhi qua the Assessment Years 2013-14 & 2014-15 on the identical grounds inter alia that:-
"1. On the basis of facts and circumstances of the case and in law, the Ld. CIT(A) has erred in ignoring the fact that the assessee is not eligible for exemption u/s. 11 of the I.T. Act, 1961.
2. On the basis of facts and circumstances of the case and in law, the Ld. CIT(A) has erred in ignoring the fact that the assessee is rendering services to the laboratories and by monitoring such labs carrying out activities in a commercial manner with a view to earn profit and charging fee from them which is liable to be taxed under the head 'Profit & Gains of Business and Profession' and as such, its activities are not in charitable nature."
3. Briefly stated the facts necessary for adjudication of the controversy at hand are : Assessee being a society registered under Societies Registration Act is also granted registration under section 12A of the Income-tax Act, 1961 (for short 'the Act'). The main aims and objects of the assessee society are to promote, coordinates, guide, implement and maintain accreditation system for laboratories suitable in the country in accordance with the relevant national and international standards and guides; to encourage proficiency tests inter-laboratory comparisons in order to ensure accuracy, reliability and reproducibility of test results, to ensure that the accredited laboratories adhere to all the conditions of accreditation by periodic surveillance, etc.
4. Assessing Officer (AO) during scrutiny proceedings noticed that the assessee society falls under the 6th limb of charitable activities i.e. advancement of any other objects of general public utility and proceeded to hold that as per amended provisions, contained u/s. 2(15) of the Act, the activities of the assessee society do not fall under the charitable purpose and "thereby denied the exemption u/s. 11 & 12 of the Act by assessing the total income at Rs. 6,67,97,692/- & Rs. 7,48,30,568/- for AYs 2013-14 & 2014-15 respectively."
5. Assessee carried the matter before the ld. CIT(A) by way of filing appeals who has partly allowed the same. Feeling aggrieved, the Revenue has come up before the Tribunal by way of filing the present appeals.
6. Assessee has not preferred to put in appearance despite issuance of the notice and consequently, we proceeded to decide the present appeals with the assistance of the ld. DR as well as on the basis of documents available on the file.
7. We have heard the ld. Departmental Representative for the revenue to the appeal, gone through the documents relied upon and orders passed by the revenue authorities below in the light of the facts and circumstances of the case.
8. Bare perusal of the impugned order passed by the ld. CIT(A) goes to prove that the issue as to the eligibility of assessee society to avail off the benefit under sections 11 & 12 of the Act, raised and decided by AO against the assessee society, has already been settled at rest by the Tribunal and subsequently by Hon'ble Delhi High Court. Impugned order passed by the ........