[Civil Appeal No. 90 of 2013 arising out of S.L.P. (C) No.31546 of 2008]. Being aggrieved by an order passed in ITA No.150 of 2008 by the High Court of Delhi at New Delhi, the Revenue has filed this appeal. The facts giving rise to the present appeal in a nutshell are as under: The respondent-assessee is a trust, who was treated as an AOP by the Assessing Officer for the assessment year 2002-2003 by an order dated 24th May, 2005 and exemption under Sections 11 & 12 of the Income Tax Act [hereinafter referred to as "the Act"] had not been continued. Being aggrieved by the said order of the Assessing Officer, the respondent-assessee had preferred an appeal before the Income Tax Commissioner. The Income Tax Commissioner was pleased to dismiss the appeal by an order dated 29th May, 2005. Being aggrieved by the said order of dismissal, the respondent-assessee had filed an appeal before the Income Tax. Appellate Tribunal, Delhi Bench "F" at New Delhi. The said appeal, being ITA No.2657/DEL/2006, was allowed by an order dated 09th March, 2007. Being aggrieved by the said order, the Revenue had filed ITA No.150 of 2008 before the High Court of Delhi at New Delhi which had been dismissed. Being aggrieved by the dismissal of the said appeal by an order dated 04th March, 2008, the Revenue has filed the present appeal.
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