Asst.Director of Income Tax (Exemptions)-II (I/c), Hyderabad V. Mudiraj Education Society, Hyderabad

ITA 1588/HYD/2013

• Counselvise Citation: [2014] 140 COUNSELVISE.COM (IT) 74734 (ITAT-HYDERABAD)
• Duration Of Justice: 3 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-03-2014
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2010-2011
• Appeal Filed On: 27-11-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: S RAMA RAO
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH B', HYDERABAD BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI SAKTIJIT DEY, JUDICIAL MEMBER ITA NO. 1588/HYD/2013 ASSESSMENT YEAR 2010-11 THE ASST. DIRECTOR OF INCOME-TAX (EXEMPTIONS)-II HYDERABAD VS. M/S. MUDIRAJ EDUCATIONAL SOCIETY, HYDERABAD PAN: AAAJM1636Q APPELLANT RESPONDENT APPELLANT BY: SRI SOLGY JOSE T. KOTTARAM RESPONDENT BY: SRI S. RAMA RAO DATE OF HEARING: 24 .0 3 .201 4 DATE OF PRONOUNCEMENT: 24 .0 3 .201 4 O R D E R PER CHANDRA POOJARI, AM: THIS APPEAL BY THE REVENUE IS DIRECTED AGAINST THE ORDER OF THE CIT(A)-IV, HYDERABAD DATED 6.9.2013 FOR A.Y. 2010-11. 2. AFTER HEARING BOTH THE PARTIES, WE ARE OF THE OPINI ON THAT THE TAX EFFECT INVOLVED IN THIS APPEAL IS LESS THAN RS. 3 LAKHS. BEING SO, IN VIEW OF THE INSTRUCTION NO. 3 OF 2011 (F. NO. 279/ MISC. 142/2007-ITJ), DATED 9TH FEBRUARY, 2011 ISSUE D BY THE CBDT, THE PRESENT APPEAL OF THE REVENUE INVOLVING T AX EFFECT OF LESS THAN RS. 3 LAKHS IS NOT MAINTAINABLE BEFORE TH IS TRIBUNAL AND ACCORDINGLY THE SAME IS DISMISSED IN LIMINE WIT HOUT ADMITTING THE SAME. 3. IN THE RESULT, APPEAL OF THE REVENUE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 24 TH MARCH, 2014. SD/ - (SAKTIJIT DEY) JUDICIAL MEMBER SD/ - (CHANDRA POOJARI) ACCOUNTANT MEMBER HYDERABAD, DATED 24 TH MARCH, 2014 TPRAO ITA NO. 1588/HYD/2013 M/S. MUDIRAJ EDUCATIONAL SOCIETY ========================= 2 COPY FORWARDED TO: 1. THE ASS. DIRECTOR OF INCOME - TAX (EXEMPTIONS) - II, 3 RD FLOOR, AAYAKAR BHAVAN, BASHEERBAGH, HYDERABAD-4. 2. M/S. MUDIRAJ EDUCATIONAL SOCIETY, MANSOORABAD, L.B. NAGAR, HYDERABAD. 3 . THE CIT(A) - I V, HYDERABAD. 4 . THE DIT(E) , HYDERABAD. 5 . THE DR ' B ' BENCH, ITAT, HYDERABAD