Exemption claimed under section 11 by assessee was not to be denied by Assessing Officer

IT : Exemption claimed under section 11 by assessee was not to be denied by Assessing Officer merely on ground that in previous assessment year claim of assessee was allowed on technical grounds but not on merits
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[2014] 52 taxmann.com 329 (Bombay)
HIGH COURT OF BOMBAY
Director of Income-tax (Exemption)
v.
Maharashtra Housing & Area Development Authority (MHADA)*
S. C. DHARMADHIKARI AND B.P. COLABAWALLA, JJ.
IT APPEAL NO. 656 OF 2012†
AUGUST  8, 2014
Section 11, read with sections 10(20), 10(20A), 10(23C) and 12AA, of the Income-tax Act, 1961 - Charitable or religious trust - Exemption of income from property held under (Housing and Area Development Authority) - Assessment year 2007-08 - Assessee applied for registration under section 12AA and same was granted - However Assessing Officer disallowed exemption under section 11 - Assessee submitted that for assessment years 2003-04 to 2006-07, claim had been allowed by Commissioner (Appeals) and Tribunal, hence same order should be followed - Assessing Officer disallowed claim on ground that appeal of revenue was not dismissed on merits but on technical grounds in said assessment years - Whether exemption was not to be denied merely on basis that view of Assessing Officer was not reversed or set aside by Tribunal on merits - Held, yes [Para 8] [In favour of assessee]