IN THE HIGH COURT OF DELHI AT NEW DELHI 
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  07.12.2010 
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 Present:       Ms. Rashmi Chopra, Adv. for the Revenue/appellant. 
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 +ITA No.1922/2010 
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 This case pertains to the assessment year 2001-02.  The assessee 
 which is a charitable institution had claimed exemption under Section 11 of the 
 Income Tax Act for this year also, as it had been enjoying this exemption for 
 previous years.  The Assessing Officer (AO), however, took the view that there 
 were certain violations and irregularities committed by the assessee, which 
 amounted to infringement of Section 13 of the Act and for this reason, he 
 refused to grant exemption under Section 11 of the Act.  The CIT(A) has reversed 
 the order of the AO holding that the assessee was entitled to exemption under 
 Section 11 of the Act.  This order of the CIT (A) has been affirmed by the 
 Income Tax Appellate Tribunal (hereinafter referred to as ?the ITAT?). 
 Perusal of the order of the CIT(A) as well as ITAT would reveal 
 that these authorities have relied upon their earlier orders in respect of the 
 same assessee, which pertain to Assessment Year 2002-03.  Valuation alleged in 
 that assessment year was also identical.  Against the order passed in respect of 
 assessment year 2002-03, the Department had preferred appeal, viz., ITA 879 of 
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 2010, which was dismissed by this Court vide orders dated 06.08.2010, thereby 
 affirming the order of the ITAT. 
 Following the aforesaid order, this appeal is also dismissed. 
 We may, however, take note of one of the submissions made by the 
 learned counsel for the appellant at this stage.  It is argued that there was a 
 search and seizure operation conducted at the premises of the respondent 
 assessee.  As a result thereof, block assessment proceedings were initiated 
 under Section 158BC of the Act.  Though those proceedings were also quashed by 
 the ITAT, the Department has filed an appeal thereagainst, which is pending 
 consideration and is coming up for hearing on 01.03.2011.  In these 
 circumstances, it is a submission that if the said appeal is ultimately allowed, 
 it may have bearing on the instant appeal. 
 In these circumstances, we give liberty to the appellant to move 
 appropriate application for recall of this order.  In case the Department 
 succeeds in block assessment proceedings and the outcome of those proceedings 
 has bearing on the present appeal. 
 This appeal is disposed of in the aforesaid terms. 
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 A.K. SIKRI, J. 
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 INDERMEET KAUR, J. 
 DECEMBER 07, 2010 
 pmc 
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