Income Tax Officer, Exemptions-2, Hyderabad V. Arfaath Educational Society, Miryalaguda

ITA 1478/Hyd/2019

• Counselvise Citation: [2019] 112 COUNSELVISE.COM (IT) 5907 (ITAT-HYDERABAD)
• Duration Of Justice: 1 month(s) 16 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-11-2019
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB-A
• Assessment Year: 2010-2011
• Appeal Filed On: 27-09-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S UKU S RINIVAS
• Keywords: Tax effect
• Section: 201

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH ES A , HYDERABAD BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER I TA NO. ASST. YEAR APPELLANT RESPONDENT 1478/HYD/19 2010 - 11 THE INCOME TAX OFFICER, EXEMPTIONS - 2, HYDERABAD M/S.ARFAATH EDUCATIONAL SOCIETY, MIRYALAGUDA [PAN: AAAAA7796E] 1479/HYD/19 2012 - 13 1480/HYD/19 2013 - 14 1481/HYD/19 2014 - 15 FOR R E VENUE : SHRI S UKU S RINIVAS , D R FOR ASSESSEE : NONE DATE OF HEARING : 13 - 1 1 - 201 9 DATE OF PRONOUNCEMENT : 13 - 1 1 - 201 9 O R D E R PER BENCH : TH E S E APPEAL S FILED BY THE REVENUE ARE DIRECTED AGAINST THE ORDER S OF THE COMMISSIONER OF INCOME TAX(APPEALS) - 9 , HYDERABAD. 2. AT THE TIME OF HEARING, IT HAS BEEN BROUGHT TO OUR NOTICE THAT AS PER THE CBDT CIRCULARS NO.03/2018 DATED 11 - 07 - 2018 AND CIRCULAR NO.17 OF 2019 DATED 8 TH AUGUST, 2019, THE TAX LIMIT M/S. ARFAATH EDUCATIONAL SOCIETY : - 2 - : FOR FILING OF APPEAL BY THE REVENUE BEFORE THE TRIBUNAL HAS BEEN FIXED AT RS.50 LAKHS. 3. AFTER HEARING LD.DR AND PERUSING THE RECORDS AS PLACED BEFORE US, WE F I ND THAT THE SE APPEAL S ARE COVERED BY THE AFORESAID CIRCULAR AND ARE , THEREFORE, NOT MAINTAINABLE , S INCE THE TAX EFFECT IN TH E S E APPEALS IS LESS THAN RS.50 LAKHS, WE ARE DISMISSING TH E SAME ON ACCOUNT OF LOW TAX EFFECT AS APPARENTLY THE CASE IS NOT COVERED BY ANY OF THE EXCEPTIONS IN THE CIRCULAR. HOWEVER, THE REVENUE IS AT LIBERTY TO SEEK RECALL OF THE ORDER, IF ALL OR ANY OF TH E S E CASE S ARE FOUND TO BE FALLING WITHIN THE EXCEPTIONS M ENTIONED IN THE CIRCULARS CITED ABOVE. 4. IN THE RESULT, ALL THE APPEAL S FILED BY REVENUE ARE DISMISSED. ORDER PRONOUNCED IN THE O PEN C OURT ON 13 TH NOVEM BER, 201 9 SD/ - SD/ - ( P. MADHAVI DEVI ) ( A. MOHAN ALANKAMONY ) JUDICIAL MEMBER ACCOUNTANT MEMBER HYDERABAD, DATED 13 TH NOVEM BER, 2 01 9 TNMM M/S. ARFAATH EDUCATIONAL SOCIETY : - 3 - : COPY TO : 1. THE INCOME TAX OFFICER , EXEMPTIONS - 2 , HYDERABAD. 2 . M/S. ARFAATH EDUCATIONAL SOCIETY, 22 - 29, KUNDALA BAZAR, ISLAMPUR, MIRYALAGUDA. 3 . C I T (APPEALS) - 9 , HYDERABAD. 4 . CIT(EXEMPTIONS) , HYDERABAD. 5 . D.R. ITAT, HYDERABAD. 6 . GUARD FILE.