ACIT CENTRAL CIRCLE 2(3), CHENNAI V. RAMSAHAIMALSAHUWALA AND SONS CHARITABLE TRUST, CHENNAI

MA 93/CHNY/2024

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The case involves the Income Tax Appellate Tribunal in Chennai, where the Revenue filed miscellaneous applications against the Tribunal's earlier order correcting the assessment years for which donations were considered. The Tribunal had previously corrected the order to include all assessment years from 2013-14 to 2019-20 for the issue of donations. The Revenue contended that the corrections should only apply to the years 2015-16 and 2019-20, based on the grounds of appeal filed before the CIT(A). However, the Tribunal clarified that the issue of corpus donations was distinct and had been addressed separately, leading to the dismissal of the Revenue's applications.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 360698 (ITAT-CHENNAI)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 19-05-2025
• Appeal Filed By: Department
• Order Result: Dismissed
• Assessment Year: 2017-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: H. YESHWANTH KUMAR
• Keywords: Charitable institution

Judgement Text

"आयकर अपीलीय अिधकरण, ‘सी’ ᭠यायपीठ, चे᳖ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI Įी जॉज[ जॉज[ क े, उपाÚय¢ एवं Įी एस.आर.रघुनाथा, लेखा सदèय क े सम¢ BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENTAND SHRI S.R. RAGHUNATHA, ACCOUNTANT MEMBER िविवध यािचका सं / M.A. Nos.88, 92, 93 & 94/CHNY/2024 (arising in MA Nos.23, 27, 28 & 30/CHNY/2024 arising in I.T.A. Nos. 53, 57, 58 & 60/CHNY/2023) िनधाᭅरण वषᭅ / Assessment Years : 2013-14, 2016-17, 2017-18 & 2018-19 The Deputy Commissioner of Income Tax, Central Circle-2(3), Chennai. v. M/s. Ramsahaimal Sahuwala & Sons Charitable Trust, No.24, Cathedral Garden Road, Nungambakkam, Chennai – 600 034. PAN: AAATR 0709B (अपीलाथᱮ / Applicant) (ᮧ᭜यथᱮ/Respondent) अपीलाथᱮ कᳱ ओर से /Applicant by : Shri M.P. Guruprasad, Addl.CIT ᮧ᭜यथᱮ कᳱ ओर से/Respondent by : Shri H. Yeshwanth Kumar, CA सुनवाई कᳱ तारीख/ Date of hearing : 25.04.2025 घोषणा कᳱ तारीख /Date of Pronouncement : 19.05.2025 आदेश /O R D E R PER S.R. RAGHUNATHA, AM: These Miscellaneous Applications at the instance of Revenue are arising out of the order of the Tribunal dated 14.06.2024 in MA Nos.23,27,28 & 30/CHNY/2024. The Revenue is aggrieved by the order of the Tribunal where certain correction was made to original order of the Tribunal in ITA Nos.53, 57, 58 & 60/CHNY/2023. The 2 M.A Nos.88, 92 to 94/CHNY/2024 Revenue’s grievance against the corrections made in para 3 of Tribunal’s order in MA Nos.23,27,28 & 30/CHNY/2024 (order dated 14.06.2024) read as under:- 3. The next mistake pointed out by ld.AR is in para 24 first point is, the issue is for all the assessment years instead of AYs 2017-18 & 2019-20 only. The first point in para 24 is as under:- “24. The next issue that came up for our consideration from grounds of appeal of the assessee’s for AYs 2017-18 & 2019-20 is additions towards donations paid.” On perusal, we find there is mistake as pointed out by ld.AR and accordingly, we rectify the mistake and Para 24 may be read as:- “24. The assessee next issue that came up for our consideration from grounds of appeal of the assessee’s for all the assessment years i.e., 2013-14 to 2019-20 is addition towards donations paid.” 2. Against the above portion of the Tribunal’s order in MA Nos.23 to 31/CHNY/2024, the Revenue has filed the present Miscellaneous Applications. The grievance of the Revenue reads as under:- “On examination of the common order of the Ld.CIT(A) in ITA No.976,977,329,3321,379,884,885, 185 & 343/21-22 dated 16/11/2022 against which the present appeal proceedings before the Hon’ble Tribunal are tagged in the present MA, it is noticed that the Grounds of Appeal filed before the CIT(A) on issue of corpus donations has been made only for AY 2015-16 & 2019-2020. So the order of the Hon’ble ITAT in MA 23 to 31/CHNY/2024 dated 14/06/2024 in ITA Nos.53 to 61/Chny/2023 dated 10/01/2024 giving the relief for all AYs 2013-14 to 2019-20 is erroneous and needs to be rectified and restricted to AY2015-16 & 2019-20 only. 3 M.A Nos.88, 92 to 94/CHNY/2024 Therefore, it is requested that the Hon’ble ITAT, Chennai may kindly rectify its order dated 10/01/2024 referred above and pass appropriate order on merits and thus render justice.” 3. On perusal of the original orders of the Tribunal in ITA Nos.53 to 61/CHNY/2023 and the MA Nos.23 to 31/CHNY/2024, it is clear that the issue raised by the Revenue in the present Miscellaneous Applications does not raise. The prayer raised by the Revenue in the present miscellaneous applications namely MA Nos.89, 92 to 94/CHNY/2024 is with regard to ‘Corpus Donation’ which has been dealt by the Tribunal in its original order in ITA Nos.53 to 61/CHNY/2023 from para 19 to 23. The issue that is dealt with in MA Nos.23 to 31/CHNY/2024 (original MA filed by assessee) is with regard to ‘donation’ per se and not the ‘corpus donation’. The issue of corpus donation was adjudicated by the Tribunal at para 23 of the original order of the Tribunal in ITA Nos.53 to 61/CHNY/2023. The Ld.DR candidly admits that there is no grievance in the present Miscellaneous Application by the Revenue since the order of the Tribunal dated 14.06.2024 deals with donations and not corpus donations. Therefore, there is no mistake apparent in the order of the Tribunal dated 14.06.2024. Hence, the miscellaneous applications are dismissed. 4 M.A Nos.88, 92 to 94/CHNY/2024 4. In the result, the miscellaneous applications of the Revenue are dismissed. Order pronounced in the open court on 19th May, 2025 at Chennai. Sd/- Sd/- (जॉज[ जॉज[ क े) (GEORGE GEORGE K) उपाÚय¢ /VICE PRESIDENT (एस.आर .रघुनाथा) (S.R. RAGHUNATHA) लेखा सद᭭य /ACCOUNTANT MEMBER चे᳖ई/Chennai, ᳰदनांक/Dated, the 19th May, 2025 RSR आदेश कᳱ ᮧितिलिप अᮕेिषत/Copy to: 1. अपीलाथᱮ/Applicant 2. ᮧ᭜यथᱮ/Respondent 3. आयकर आयुᲦ /CIT, Chennai 4. िवभागीय ᮧितिनिध/DR 5. गाडᭅ फाईल/GF. "