Pallavi Educational Society, Secunderabad V. Income Tax Officer, Exemptions-3, Hyderabad, Hyderabad

ITA 1231/Hyd/2017

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 2511 (ITAT-HYDERABAD)
• Duration Of Justice: 3 year(s) 4 month(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-11-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB-A
• Assessment Year: 2009-2010
• Appeal Filed On: 14-07-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: TDS
• Section: 143(3); 147; 2

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES A : HYDERABAD BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI A. M OH AN ALANKAMONY , ACCOUNTANT MEMBER (THROUGH VIRTUAL CONFERENCE) I.T.A. NO . 1231 /HYD/201 7 ASSESSMENT YEAR: 20 09 - 10 PALLAVI EDUCATIONAL SOCIETY, HYD ERABAD . PAN A AATP 3593M VS INCOME - TAX OFFICER, EXEMPTIONS - 3 , HYDERABAD. (APPELLANT) (RESPONDENT) DATE OF HEARING : 23 - 1 1 - 20 20 DATE OF PRONOUNCEMENT : 26 - 1 1 - 20 20 O R D E R PER P. MADHAVI DEVI, J.M. : TH IS IS AN APPEAL OF THE ASSESSEE FOR THE AY 2010 - 11 AGAINST THE ORDER OF CIT(A) 9 , HYDERABAD , DATED 7 TH MARCH, 2017 CONFIRMING THE ADDITIONS MADE IN THE ASSESSMENT ORDER PASSED U/S 143(3) RWS 147 RWS 144 OF THE IT ACT. 2. THE LD. COUNSEL FOR THE ASSESSE E SUBMITTED THAT INITIALLY THE ASSESSEE HAD FILED ITS RETURN OF INCOME ON 30/09/2009 DECLARING NIL INCOME AFTER CLAIMING EXEMPTION U/S 11 OF THE ACT. IT WAS FOR ASSESSEE : SHRI S. RAMA RAO FOR REVENUE : SHRI SUNIL KUMAR PANDEY ITA NO. 1231 /HYD/201 7 PALLAVI EDUCATIONAL SOCIETY, SECBAD. : - 2 - : SUBMITTED THAT INITIALLY ORDER U/S 143(3) OF THE ACT WAS PASSED ON 29/12/2011 DENYING THE EXEMPTION CLAIMED U/S 11 OF THE ACT FOR VIOLATING THE PROVISIONS OF SECTION 13(1)(C) OF THE ACT AND THE INCOME WAS ASSESSED AT RS. 60,95,011/ - . SUBSEQUENTLY, THE ASSESSMENT WAS REOPENED U/S 147 OF THE ACT AND THE ASSESSEE WAS ASKED TO SHOW CAUSE AS TO WHY THIS AS SESSMENT SHOULD NOT BE COMPLETED BY DISALLOWING AN AMOUNT OF RS. 1,08,262/ - DEBITED IN THE INCOME AND EXPENDITURE ACCOUNT TOWARDS TDS. SINCE THE ASSESSEE DID NOT APPEAR AND NO EXPLANATION WAS OFFERED, THE AO PASSED EXPARTE ORDER AND BROUGHT TO TAX THE SAID AMOUNT OF RS. 1,08,262/ - . A GAINST THIS ORDER, THE ASSESSEE FILED AN APPEAL BEFORE THE CIT(A), WHO CONFIRMED THE ASSESSMENT ORDER. AGAINST THE ORDER OF CIT(A), THE ASSESSEE IS IN SECOND APPEAL BEFORE THE TRIBUNAL. 3. THE LD. COUNSEL FOR THE ASSESSEE SUBMITTED THAT INITIALLY ASSESSMENT ORDER U/S 143(3 ) WAS PASSED DENYING THE CLAIM OF EXEMPTION U/S 11, WHICH WAS CHALLENGED BEFORE THE CIT(A) AND SUBSEQUENTLY BEFORE THE TRIBUNAL AND THE TRIBUNAL VIDE ITS ORDER DATED 13/12/ 2017 IN ITA NO. 482/HYD/2013 HAS ALLOWED THE EXEMPTION U/S 11 OF THE IT ACT. HE, THEREFORE, SUBMITTED THAT IN THE PRESENT APPEAL, THE TRIBUNAL MAY DIRECT THE AO TO RECOMPUTE THE INCOME OF THE ASSESSEE IN ACCORDANCE WITH THE DECISION OF THE ITAT. THE LD. DR ALSO AGREED TO THE SAME. ITA NO. 1231 /HYD/201 7 PALLAVI EDUCATIONAL SOCIETY, SECBAD. : - 3 - : 4. HAVING REGARD TO THE RIVAL CONTENTIONS AND PERUSING THE MATERIAL ON RECORD, WE ARE OF THE VIEW THAT SINCE EXEMPTION U/S 11 HAS BEEN ALLOWED TO THE ASSESSEE BY THE TRIBUNAL IN THE ASESSSEES OWN CASE IN THE EARLIER APPEAL AGAI NST THE ORIGINAL ASSESSMENT, IT WOULD SUFFICE IF THE AO IS DIRECTED TO RECOMPUTE THE INCOME BY TAKING INTO CONSIDERATION THE DIRECTIONS OF THE ITAT. ACCORDINGLY, THE APPEAL OF THE ASSESSEE IS TREATED AS ALLOWED FOR STATISTICAL PURPOSES. 5. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER P RONOUNCED IN THE OPEN COURT ON 26 TH NOVEMBER , 20 20 . SD/ - SD/ - ( A . M OH AN ALANKAMONY ) ( P. MADHAVI DEVI ) ACCOUNTANT MEMBER JUDICIAL MEMBER HYDE RABAD, DATED : 26 TH NOVEMBER , 20 20 . KV ITA NO. 1231 /HYD/201 7 PALLAVI EDUCATIONAL SOCIETY, SECBAD. : - 4 - : COPY TO : 1. PALLAVI EDUCATIONAL SOCIETY, 7 TH FLOOR, MINERVA COMPLEX, 94, SD ROAD, SECUNDERABAD 500 003. 2. IT O, EXEMPTIONS 3, AAYAKAR BHAVAN TOWERS, BASHEERBAGH, HYDERABAD. 3 . CIT(A PPEALS ) - 9 , HYDERABAD . 4 . CIT ( EXEMPTIONS) , HYDERABAD. 5 . D.R. ITAT, HYDERABAD. 6 . GUARD FILE.