ITO (E), New Delhi V. M/s. Institute for Human Development, New Delhi

ITA 1667/DEL/2016

• Counselvise Citation: [2019] 112 COUNSELVISE.COM (IT) 2263 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 8 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-12-2019
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: D
• Assessment Year: 2010-2011
• Appeal Filed On: 30-03-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 143(3); 12; 11

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH D, NEW DELHI !' !' !' !' # ## # # ## #' ' ' ' % % % % & & & & BEFORE MS. SUSHMA CHOWLA, JM & SH .R.K.PANDA, AM ' ' ' '# ## # / ITA NO.1667/DEL/2016 '' '' '' '' / ASSESSMENT YEAR: 2010-11 THE ITO(E), WARD-1(2), NEW DELHI. .......... () /APPELLANT VS M/S. INSTITUTE FOR HUMAN DEVELOPMENT, NIDM BUILDING, I.P.ESTATE, MAHATMA GANDHI MARG, NEW DELHI-110002. PAN-AAATI0390L . *+() / RESPONDENT (),- / APPELLANT BY : DR. V.K.CHADHA, SR.DR *+(),- / RESPONDENT BY : SH. SAUBHAGYA AGGARWAL, ADV. ,.% / DATE OF HEARING: 04.12.2019 /0,.% / DATE OF PRONOUNCEMENT: 04.12.2019 / ORDER PER SUSHMA CHOWLA, JM: THE APPEAL FILED BY REVENUE IS AGAI NST ORDER OF CIT(A)- 36, NEW DELHI DATED 20.01.2016 RELATING TO ASSESSME NT YEAR 2010-11 PASSED U/S 143(3) OF THE INCOME TAX ACT, 1961 (IN S HORT ACT). 2 ITA NO.1667/DEL/2016 ASSESS MENT YEAR: 2010-11 2. THE LD. DR FOR THE REVENUE ON THE OTHER HAND POI NTED OUT THAT ONCE THE ASSESSEE HAS VIOLATED THE PROVISIONS OF SECTION 13(1)(C)/13(1)(D) OF THE ACT, THEN THE ASSESSEE IS NOT ENTITLED TO CLAIM THE DEDUCTION U/S 11 & 12 OF THE ACT. 3. THE LD.AR FOR THE ASSESSEE AT THE OUTSET POINTED OUT THAT THE ISSUE RAISED IN THE PRESENT APPEAL IS SQUARELY COVERED BY THE ORDER OF THE TRIBUNAL IN ASSESSEES OWN CASE IN ITA NO.5503/DEL/ 2012 RELATING TO ASSESSMENT YEAR 2009-10, ORDER DATED 10.10.2014. 4. WE HAVE HEARD THE RIVAL CONTENTIONS AND PERUSED THE RECORD. THE ISSUE WHICH ARISES IN THE PRESENT APPEAL IS AGAINST THE CLAIM OF DEDUCTION U/S 11 & 12 OF THE ACT. THERE IS A VIOLATION OF PRO VISION OF SECTION 13(1)(C)/13(1)(D) OF THE ACT. AN ADDITION OF RS.1, 50,000/- HAS BEEN MADE ON ACCOUNT OF AFORESAID VIOLATION. HOWEVER, THE IS SUE WHICH ARISES IN THE PRESENT APPEAL FILED BY THE REVENUE IS WHETHER IN S UCH CIRCUMSTANCES WHERE THERE IS VIOLATION OF 13(1)(C)/13(1)(D) OF TH E ACT, IS THE ASSESSEE ENTITLED TO CLAIM THE DEDUCTION ON THE BALANCE INCO ME. 5. WE FIND THAT THE AFORESAID ISSUE STAND COVERED B Y THE ORDER OF TRIBUNAL IN ASSESSEES OWN CASE IN EARLIER YEARS. THE CIT(A) IN PARA 11 HAS REPRODUCED THE FINDINGS OF THE TRIBUNAL. WE ARE MA KING REFERENCE TO THE AFORESAID FINDINGS OF THE TRIBUNAL BUT FOR THE SAKE OF BREVITY, NOT REPRODUCING THE SAME. APPLYING THE SAME PARITY OF REASONING AS IN THE EARLIER YEAR, WE FIND NO MERIT IN DENIAL OF THE DED UCTION CLAIMED U/S 11 & 3 ITA NO.1667/DEL/2016 ASSESS MENT YEAR: 2010-11 12 OF THE ACT ON THE BALANCE INCOME IN THE HANDS OF THE ASSESSEE. GROUND OF APPEAL RAISED BY THE REVENUE IS THUS DISMISSED. 6. IN THE RESULT, THE APPEAL OF REVENUE IS DISMISSE D. ORDER PRONOUNCED IN THE OPEN COURT ON 04 TH DAY OF DECEMBER, 2019. SD/- SD/- (R.K.PANDA) (SUSHMA CHOWL A) % % % % /ACCOUNTANT MEMBER /JUDICIAL MEMBER / ' DATED : 04 TH DECEMBER, 2019 . * AMIT KUMAR * ,*.232.4 COPY OF THE ORDER IS FORWARDED TO : 1. () / THE APPELLANT 2. *+() / THE RESPONDENT 3. 5 6 7 / THE CIT(A) 4. 8 5 / THE PR. CIT 5. 6. 29:*. / DR, ITAT, DELHI :';4 GUARD FILE. / BY ORDER , +2.*. // TRUE COPY // => ? , ASSISTANT REGISTRAR, ITAT, DELHI