BHARAT BHUSHAN PARSOON, J. - (1.) FIRST four appeals by the revenue pertaining to the assessment years 2003 -04, 2004 -05, 2005 -06 and 2006 -07 and next three appeals by the assessee pertaining to the assessment years 2003 -04, 2004 -05 and 2005 -06 are directed against a common order dated 21.5.2010 (Annexure A -III) passed by the Income Tax Appellate Tribunal, Delhi Bench "C", New Delhi (hereinafter referred to as, the Tribunal) in ITA Nos.1769, 2620, 2621/Del/08 and ITA No.4484/Del/09. Next two appeals pertaining to the assessment years 2007 -08 and 2008 -09 have been preferred by the revenue against the orders of the Tribunal dated 13.7.2012 and 30.4.2012 in ITA Nos.2116/Del/2011 and 4514/Del/2011 respectively.
(2.) SINCE issues to be adjudicated are common and inter -connected, for convenience, clarity and effective adjudication, all these appeals have been taken up together and are being decided by this common order. For clarity and better comprehension of the matter in dispute, facts of ITA No.1 of 2011 out of the appeals of the revenue and ITA No.53 of 2011 out of the appeals of the assessee are being referred to.
(3.) THE assessee -trust is registered under Section 12A of the Income Tax Act, 1961 (hereinafter referred to as, the Act) since 6.7.1971. It is doing charitable work of imparting education through five schools. The assessee carries on charitable work of education through its President, Secretary, Member and Manager, who work in a dual capacity i.e. as whole time administrators as also regular time teachers and are being paid salaries from earning of these schools.;