ITO, Ludhiana V. M/s Bethany Social Service Society, Ludhiana

ITA 1092/CHANDI/2013

• Counselvise Citation: [2016] 133 COUNSELVISE.COM (IT) 8547 (ITAT-CHANDIGARH)
• Duration Of Justice: 2 year(s) 1 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-01-2016
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 16-12-2015
• Assessment Year: 2010-2011
• Appeal Filed On: 29-11-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Charitable institution; Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, CHANDIGARH BEFORE SHRI H.L. KARWA, HONBLE VICE PRESIDENT AND MS. ANNAPURNA MEHROTRA, ACCOUNTANT MEMBER ITA NO. 1092/CHD/2013 ASSESSMENT YEAR: 2010-11 THE ITO VS. BETHANY SOCIAL SERVICE SOCIETY WARD VI(I), SARABHA NAGAR LUDHIANA LUDHIANA PAN NO. AAAAB1049F (APPELLANT) (RESPONDENT) APPELLANT BY : SH. SUSHIL KUMAR RESPONDENT BY : SH. ASHWANI KUMAR DATE OF HEARING : 16/12/2015 DATE OF PRONOUNCEMENT : 21/01/2016 ORDER PER ANNAPURNA MEHROTRA A.M. THIS APPEAL FILED BY THE REVENUE IS DIRECTED AGAINS T THE ORDER OF CIT(A)-II, LUDHIANA DATED 03/09/2013 RELATING TO ASSESSMENT YEAR 2010-11. 2. IN THIS APPEAL THE REVENUE HAS RAISED THE FOLLOW ING GROUNDS:- 1. ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CAS E, THE LD. CIT(A)-II, LUDHIANA HAS ERRED IN HOLDING THAT THE A SSESSEES ACTIVITIES ARE COVERED UNDER THE FIRST THREE LIMBS OF DEFINITION OF CHARITABLE PURPOSE AS PER SECTION 2(15)OF THE INC OME TAX ACT AND THE PROVISO OF SECTION 2(15) IS NOT APPLICABLE IN THIS CASE. 2. ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CAS E, THE LD. CIT(A)-II, LUDHIANA HAS NOT APPRECIATED THAT AS PER INCOME AND EXPENDITURE ACCOUNT THE MAIN ACTIVITY IS PURCHASE A ND SALE OF BOOKS & UNIFORMS AND THIS AMOUNTS TO ACTIVITY OF AD VANCEMENT OF GENERAL PUBLIC UTILITY. . 3. WE HAVE HEARD LD. DR. IT IS OBSERVED THAT IN TH IS CASE THE TAX EFFECT DOES NOT EXCEED THE MONETARY LIMIT OF RS. 10 LAKHS. THUS, IN VIEW OF CIRCULAR NO. 21/2015 DATED 10.12.2015, F.NO . 279/MISC.142/2007-ITJ(PT), GOVERNMENT. OF INDIA, MI NISTRY OF FINANCE, DEPARTMENT OF REVENUE, CENTRAL BOARD OF DIRECT TAXE S, THE INSTANT APPEAL DESERVES TO BE TREATED AS WITHDRAWN / NOT PR ESSED. VIDE PARA 10 OF THE ABOVE INSTRUCTIONS, THE CBDT HAS CLA RIFIED THAT THIS INSTRUCTION WILL APPLY RETROSPECTIVELY TO PENDING A PPEALS AND APPEALS TO BE FILED HENCEFORTH IN ITAT. THE CBDT H AS FURTHER CLARIFIED THAT THE PENDING APPEALS BEFORE THE TRIBUNAL BELOW THE SPECIFIED TAX LIMITS I.E. RS. 10 LAKHS MAY BE WITHDRAWN / NOT PRESSED BY THE REVENUE. IT IS ALSO OBSERVED THAT THE ISSUES INVOL VED IN THIS APPEAL ARE NOT COVERED BY PARA 8 OF THE ABOVE INSTRUCTIONS . ACCORDINGLY, THE APPEAL FILED BY THE REVENUE IS TREATED AS WITHD RAWN / NOT PRESSED. 4. IN THE RESULT, THE APPEAL OF THE REVENUE IS DISM ISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 21/01/2016 SD/- SD/- (H.L. KARWA) (ANNAPURNA MEHROTRA) VICE PRESIDENT ACCOUNTANT MEMBER DATED : 21/01/2016 AG COPY TO: THE APPELLANT, THE RESPONDENT, THE CIT, TH E CIT(A), THE DR