M/s Robin Raina Charitable Trust, New Delhi V. ITO, New Delhi

CO 51/DEL/2017

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 1993 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 5 month(s) 27 day(s)
• Appeal Type: Cross Objection
• Pronouncement Date: 05-09-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: F
• Assessment Year: 2011-2012
• Appeal Filed On: 09-03-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SURENDER PAL
• Keywords: Charitable institution; Tax effect
• Section: 268A

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: F, NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI O.P. KANT, ACCOUNTANT MEMBER ITA NO. 567/DEL/2015 ASSESSMENT YEAR: 2011-12 ITO, WARD 2(4), ROOM NO. 2409, E-2 BLOCK, DR. S.P. MUKHERJEE CIVIC CENTRE, NEW DELHI -2 VS. ROBIN RAINA CHARITABLE TRUST, C-10, POMPOSH ENCLAVE, NEW DELHI (PAN: AAATR8062M) (APPELLANT) (RESPONDENT) C.O. NO. 51/DEL/2017 (IN ITA NO. 567/DEL/2017) ASSESSMENT YEAR: 2011-12 ROBIN RAINA CHARITABLE TRUST, C- 10, POMPOSH ENCLAVE, NEW DELHI (PAN: AAATR8062M) VS. ITO, WARD 2(4), ROOM NO. 2409, E-2 BLOCK, DR. S.P. MUKHERJEE CIVIC CENTRE, NEW DELHI -2 (APPELLANT) (RESPONDENT) ORDER PER H.S. SIDHU, JM: THIS APPEAL IS FILED BY THE REVENUE AND CROSS OBJECTION FILED BY THE ASSESSEE AGAINST THE IMPUGNED ORDER DATED DEPARTMENT BY S H. SURENDER PAL, SR. DR. ASSESSEE BY SH. DINESH GUPTA, CA 2 29.11.2016 PASSED BY THE LD. CIT(A)-40, NEW DELHI RELATING TO ASSESSMENT YEAR 2011-12. 3. LD. COUNSEL FOR THE ASSESSEE STATED THAT THE TAX EFFECT INVOLVED IN THIS DEPARTMENTAL APPEAL IS LESS THAN RS.50 LAKHS, HENCE, HE REQUESTED THAT THE APPEAL OF THE R EVENUE MAY BE DISMISSED IN VIEW OF LATEST CBDT CIRCULAR N O. 17/2019 DATED 08.08.2019 WHEREIN THE MONETARY LIMI T FOR FILING THE APPEAL BEFORE THE APPELLATE TRIBUNAL BY THE DEPARTMENT HAVE BEEN ENHANCED TO RS.50 LAKHS. 4. IT IS NOTED THAT VIDE CIRCULAR NO.3/2018 DATED 11 TH JULY, 2018 ISSUED BY CBDT UNDER SECTION 268A OF THE I.T. ACT, IT HAS BEEN DIRECTED THAT THE DEPARTMENT SHALL NOT FILE APPEAL BEFORE THE TRIBUNAL IN CASE WHERE THE T AX EFFECT DOES NOT EXCEED THE MONETARY LIMIT OF RS.20 LAKHS. IT IS ALSO DIRECTED THAT THIS INSTRUCTION WILL APPLY RETR OSPECTIVELY TO PENDING APPEALS AND APPEALS TO BE FILED HENCEFOR TH IN THE TRIBUNAL. PENDING APPEALS BELOW THE SPECIFIED T AX LIMIT MAY BE WITHDRAWN/NOT PRESSED BY THE DEPARTMENT. RECENTLY, THE CBDT VIDE CIRCULAR NO.17/2019 DATED 08.08.2019 AMENDED ITS EARLIER CIRCULAR NO.3/2018 ( SUPRA) 3 WHEREBY IT HAS BEEN DIRECTED THAT MONETARY LIMIT FO R FILING THE DEPARTMENTAL APPEAL IN INCOME TAX CASES MAY BE ENHANCED FURTHER THROUGH THIS AMENDMENT IN PARA-3 O F THE CIRCULAR MENTIONED ABOVE AND ACCORDINGLY, THE MONET ARY LIMIT FOR FILING THE APPEAL BEFORE THE APPELLATE TR IBUNAL HAVE BEEN ENHANCED TO RS.50 LAKHS. SINCE CIRCULAR NO.17/2019 DATED 08.08.2019 HAVE BEEN ISSUED TO AME ND ITS EARLIER CIRCULAR NO.3/2018 DATED 11.7.2018 (SUP RA), THEREFORE, ALL THE CONDITIONS OF EARLIER CIRCULAR N O.3/2018 SHALL APPLY ACCORDINGLY. THIS VIEW IS SUPPORTED BY THE ITAT, AHEMEDABAD A BENCH DECISION DATED 14 TH AUGUST, 2019 PASSED IN THE CASE OF INCOME TAX OFFICER, WARD 3(2), AHMEDABAD VS. DINESH MADHVLAL PATEL AND 627 OTHERS PASSED IN ITA NO. 1398/AHD/2004 (AY 1998-99). 4.1 LD. DR DID NOT CONTROVERT THE AFORESAID PROPO SITION. 5. KEEPING IN VIEW OF THE FACTS AND CIRCUMSTANCES A S EXPLAINED ABOVE AND IN VIEW OF THE AFORESAID CBDT CIRCULARS AS WELL AS DECISION DATED 14 TH AUGUST, 2019 OF THE ITAT, AHEMEDABAD A BENCH PASSED IN THE CASE OF INCOME TAX OFFICER, WARD 3(2), AHMEDABAD VS. DINESH 4 MADHVLAL PATEL AND 627 OTHERS PASSED IN ITA NO. 1398/AHD/2004 (AY 1998-99), THE APPEAL OF THE DEPARTMENT IS DISMISSED. ASSESSEES CROSS OBJECTION NO. 322/DEL/2015 6. AT THE TIME OF HEARING, LD. COUNSEL FOR THE ASSE SSEE HAS WITHDRAWN THE CROSS OBJECTION FILED BY THE ASSE SSEE, HENCE, THE SAME IS DISMISSED AS WITHDRAWN. 7. IN THE RESULT, THE APPEAL FILED BY THE DEPARTMEN T AS WELL AS CROSS OBJECTION OF THE ASSESSEE STAND DIS MISSED. THE DECISION IS PRONOUNCED ON 05.09.2019. SD/- SD/- (O.P. KANT) (H.S. SIDHU) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 05.09.2019 SRB COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR ASSTT. REGISTRAR, ITAT, NEW DELHI