Shree Parishram Education & Medical Charitable Trust, Baroda V. The Income Tax Officer, Ward-5(1), Baroda

CO 202/AHD/2014

• Counselvise Citation: [2017] 123 COUNSELVISE.COM (IT) 2753 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 year(s) 6 month(s) 23 day(s)
• Appeal Type: Cross Objection
• Pronouncement Date: 23-02-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Next Hearing Date: 22-02-2017
• Assessment Year: 2010-2011
• Appeal Filed On: 31-07-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Charitable institution; Tax effect

Judgement Text

, IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, AHMEDABAD .., , BEFORE SHRI S.S. GODARA, JUDICIAL MEMBER AND SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER ./ I.T.A. NO.273/AHD/2014 & CO NO.202/AHD/2014 ( / ASSESSMENT YEAR : 2010-11) THE INCOME TAX OFFICER WARD-5(1), BARODA BARODA 390 007 / VS. SHREE PARISHRAM EDUCATION AND MEDICAL CHARITABLE TRUST BAKROL, NR.MADHAV NAGAR AJWA NIMETA ROAD TAL. WAGHODIA DIST. BARODA 390 019 $ ./ ./ PAN/GIR NO. : AAATP 9715 H ( $' / APPELLANT ) .. ( ($' / RESPONDENT ) REVENUE BY : MR.DHARMVIR YADAV, SR.DR A SSESSEE BY : NONE )*+, / DATE OF HEARING 22/02/2017 -./+, / DATE OF PRONOUNCEMENT 23/ 02/2017 / O R D E R PER PRADIP KUMAR KEDIA, AM: THE CAPTIONED APPEAL OF THE REVENUE IS DIRECTED AGA INST THE ORDER OF THE COMMISSIONER OF INCOME TAX(APPEALS)-V, BAROD A [CIT(A) IN SHORT] DATED 12/11/2013 PERTAINING TO ASSESSMENT Y EAR (AY) 2010-11 AND THE ASSESSEE FILED CROSS OBJECTION THEREON. ITA NO.273/AHD/ 2014 & CO NO.202/AHD/2014 (ASSESSEE) ITO VS. SHREE PARISHRAM EDUCATION & MEDICAL CHARITABLE TRUST ASST.YEAR 2010-11 - 2 - 2. THE REVENUE HAS RAISED THE FOLLOWING GROUNDS OF APPEAL:- ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CASE A ND IN LAW, THE LEARNED CIT(A) (I) HAS MISDIRECTED HIMSELF IN NOT FOLLOWING THE RATI O OF HONBLE SUPREME COURT DECISION IN THE CASE OF ESCOR T LTD. VS. UNION OF INDIA 91993) 199 ITR 43 WHILE ALLOWING THE DOUBLE DEDUCTION. (II) HAS ERRED IN NOT APPRECIATING THAT CLAIMING DEPRECI ATION ON ASSET WHICH HAS ALREADY BEEN CLAIMED 100% AS EXPEND ITURE, WOULD RESULT IN UNACCOUNTED SURPLUS OF CHARITABLE INSTITUTION AS HELD BY HONBLE KERALA HIGH COURT IN THE CASE OF LISSIE MEDICAL INSTITUTIONS VS. CIT [2012] 24 TAXMANN.COM 9. 3. NONE APPEARED ON BEHALF OF THE ASSESSEE NOR ANY ADJOURNMENT APPLICATION HAS BEEN FILED. 4. WITH THE ASSISTANCE OF THE DR, WE FIND THAT T HE APPEAL FILED BY THE REVENUE IS HIT BY CBDT CIRCULAR NO.21 OF 2015 DATED 10/12/2015. AS PER AFORESAID CIRCULAR, ALL PENDING APPEALS FILED B Y REVENUE ARE LIABLE TO BE DISMISSED AS A MEASURE FOR REDUCING LITIGATION W HERE THE TAX EFFECT DOES NOT EXCEED THE PRESCRIBED MONETARY LIMIT WHICH IS RS.10 LAKHS. IN THE INSTANT CASE, THE TAX EFFECT ON THE DISPUTED IS SUE RAISED BY THE REVENUE IS STATED TO BE LESS RS.10 LAKHS AND THEREF ORE APPEAL OF THE REVENUE IS REQUIRED TO BE DISMISSED IN LIMINE . ITA NO.273/AHD/ 2014 & CO NO.202/AHD/2014 (ASSESSEE) ITO VS. SHREE PARISHRAM EDUCATION & MEDICAL CHARITABLE TRUST ASST.YEAR 2010-11 - 3 - 5. THE LD.DR FOR THE REVENUE FAIRLY ADMITTED THE AP PLICABILITY OF THE CBDT CIRCULAR NO.21 OF 2015. ACCORDINGLY, APPEAL OF THE REVENUE IS DISMISSED AS NOT MAINTAINABLE. HOWEVER, IT WILL BE OPEN TO THE REVENUE TO SEEK RESTORATION OF ITS APPEAL ON SHOWING INAPPL ICABILITY OF THE AFORESAID CBDT CIRCULAR IN ANY MANNER. 6. IN THE RESULT, REVENUES APPEAL IS DISMISSED IN LIMINE . CO NO.202/AHD/2014 7. ASSESSEES CROSS OBJECTION NO.202AHD/2014 FOR AY 2010-11 (ARISING OUT OF ITA NO.273/AHD/2014 FOR AY 2010-11- REVENUES APPEAL- SUPRA). 8. SINCE WE HAVE DISMISSED THE REVENUES APPEAL IN ITA NO.273/AHD/2014 FOR AY 2010-11, AS NOT MAINTAINABLE , THEREFORE CROSS OBJECTION FILED BY THE ASSESSEE OUT OF REVENUES AP PEAL IS ALSO DISMISSED AS NOT MAINTAINABLE. WE ALSO SIMULTANEOUSLY NOTE THAT THE ASSESSEE HAS MERELY ASSAILED THE ORDER OF ASSESSING OFFICER AND IS NOT AGGRIEVED BY THE ORDER OF CIT(A) IN ANY MANNER. THUS, CROSS OBJ ECTION IS NOT SUSTAINABLE IN TERMS OF SECTION 253(4) OF THE INCOM E TAX ACT, 1961 ITA NO.273/AHD/ 2014 & CO NO.202/AHD/2014 (ASSESSEE) ITO VS. SHREE PARISHRAM EDUCATION & MEDICAL CHARITABLE TRUST ASST.YEAR 2010-11 - 4 - 9. IN THE RESULT, REVENUES APPEAL AS WELL AS ASSES SEES CROSS OBJECTION BOTH ARE DISMISSED AS NOT MAINTAINABLE. THIS ORDER PRONOUNCED IN OPEN COURT ON 23/ 02/2017 SD/- SD/- (..) ( ) ( S.S. GODARA ) ( PRADIP KUMAR KEDIA ) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD; DATED 23/ 02 /2017 3..),.)../ T.C. NAIR, SR. PS !'#$#! / COPY OF THE ORDER FORWARDED TO : 1. $' / THE APPELLANT 2. ($' / THE RESPONDENT. 3. 456, 7, / CONCERNED CIT 4. 7, ( ) / THE CIT(A)-V, BARODA 5. 89,)56 , 56/ , 4 / DR, ITAT, AHMEDABAD 6. ;* / GUARD FILE. / BY ORDER, (8,, //TRUE COPY// / ( DY./ASSTT.REGISTRAR) , / ITAT, AHMEDABAD 1. DATE OF DICTATION .. 22.2.17 (COVERED-CASE BELOW 1 0 LACS) 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 22.2.17 3. OTHER MEMBER 4. DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR.P. S./P.S.. 5. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE D ICTATING MEMBER FOR PRONOUNCEMENT 6. DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR.P .S./P.S.23.2.17 7. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 23.2.17 8. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK ... 9. THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT RE GISTRAR FOR SIGNATURE ON THE ORDER.. 10. DATE OF DESPATCH OF THE ORDER