M/s Baba Hira Singh Bhattal Institute of Engineering & Technology, Sangrur V. ITO, Sangrur

ITA 1110/CHANDI/2014

• Counselvise Citation: [2016] 131 COUNSELVISE.COM (IT) 9042 (ITAT-CHANDIGARH)
• Duration Of Justice: 1 year(s) 10 month(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-10-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 18-10-2016
• Assessment Year: 2006-2007
• Appeal Filed On: 15-12-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: RAJIV SHARMA

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCHES, CHANDIGARH BEFORE JUSTICE (RETD.) DEV DARSHAN SUD, PRESIDENT & SHRI J. SUDHAKAR REDDY, ACCOUNTANT MEMBER ITA NOS. 1110 TO 1116/CHD/2014 ASSESSMENT YEARS: 2006-07 TO 2012-13 M/S BABA HIRA SINGH BHATTAL INSTITUTE VS. THE ITO, SUNAM OF ENGINEERING & TECHNOLOGY, HQ SANGRUR LEHRAGAGA, DISTT. SANGRUR PAN NO. AAAAB5513E (APPELLANT) (RESPONDENT) APPELLANT BY : S/SH. AMAN PARTI ADV. & RAJIV SHAR MA RESPONDENT BY : SH. SUSHIL KUMAR, CIT DR DATE OF HEARING : 18.10.2016 DATE OF PRONOUNCEMENT : 21.10.2016 ORDER PER J. SUDHAKAR REDDY, AM ALL THESE APPEALS ARE FILED BY THE ASSESSEE ARE DI RECTED AGAINST THE SEPARATE ORDERS OF CIT(A), PATIALA DATED 30.09.2014. 2. THE SOLE ISSUE THAT COMES UP FOR ADJUDICATION IS WHETHER THE LD. CIT(A) WAS RIGHT IN REJECTING THE CLAIM OF THE ASSESSEE FOR EX EMPTION U/S 10(23C) (IIIAB) OF THE INCOME-TAX ACT, 1961. 3. DURING THE COURSE OF HEARING, THE ASSESSEE FILED A LETTER WRITTEN BY THE PRINCIPAL SECRETARY, GOVERNMENT OF PUNJAB, DEPTT. O F TECHNICAL EDUCATION & INDUSTRIAL TRAINING, CHANDIGARH, TO THE CHIEF COMMI SSIONER OF INCOME TAX, AAYAKAR BHAWAN, CHANDIGARH MEMO NO. 01/02/2014-4TE2 /821193/1 DATED 2 17.8.2016, WHEREIN IT IS CLAIMED AMONG OTHER THINGS THAT THE REVENUE GENERATED BY THE INSTITUTE BELONGS TO THE CONSOLIDATED FUND OF T HE GOVERNMENT AND THE SAME HAS BEEN PERMITTED TO BE RETAINED BY THE INSTITUTION FO R ACHIEVING THE OBJECTIVES OF THE SOCIETY AS YEARLY GRANT. THIS LETTER WAS NOT BEFORE THE LOWER AUTHORITIES, WHEN THE ISSUE OF GRANT OF EXEMPTION U/S 10(23C)(IIIAB) HAS BEEN ADJUDICATED. 4. IN OUR CONSIDERED OPINION, THE LD. CIT(A) HAS TO CONSIDER THIS LETTER, AS THE CONTENTS THEREIN GO TO THE ROOT OF THE MATTER AND T AKE A FRESH VIEW ON THE MATTER. THE CLAIM MADE IN THIS LETTER REQUIRE VERIFICATION. THUS, WE SET ASIDE ALL THESE APPEALS TO THE FILE OF THE LD. CIT(A) FOR DE NOVO ADJUDICATION IN ACCORDANCE WITH LAW. 4. FOR STATISTICAL PURPOSES, THE APPEALS ARE ALLOWE D. ORDER PRONOUNCED IN THE OPEN COURT. SD/- SD/- [J.SUDHAKAR REDDY] [JUSTICE (RETD.)DEV DARSHAN SUD] ACCOUNTANT MEMBER PRESIDENT DATED : 21 ST OCTOBER, 2016 RKK COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT 4. THE CIT(A) 5. THE DR