The Dy. Commissioner of Income Tax (Exemptions), Circle-1, Ahmedabad V. Adharshila Education & Charitable Trust, Gandhinagar

ITA 1941/AHD/2016

• Counselvise Citation: [2018] 126 COUNSELVISE.COM (IT) 5800 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 7 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-03-2018
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: Not Allotted
• Assessment Year: 2013-2014
• Appeal Filed On: 26-07-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SAURABH SINGH
• Assessee Lawyers: B T THAKKAR
• Keywords: Charitable institution
• Section: 143(3); 12; 11

Judgement Text

ITA NO. 1941/AHD/2016 DCIT VS. ADHARSHILA EDUCATIN & CHARITABLE TRUST ASSESSMENT YEAR: 2013-14 PAGE 1 OF 2 IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD A BENCH, AHMEDABAD [CORAM: PRAMOD KUMAR AM AND RAJPAL YADAV JM] ITA NO. 1941/AHD/2016 ASSESSMENT YEAR: 2013-14 DY. COMMISSIONER OF INCOME-TAX (EXEMPTIONS) ....... ...........APPELLANT CIRCLE-1, AHMEDABAD VS. ADHARSHILA EDUCATION & CHARITABLE TRUST ...........................RESPONDENT NATIONAL HIGHWAY NO.8, NR. PANCHESHWAR MAHADEV, VALAD, GANDHINAGAR [PAN : AABTA 2713 R] APPEARANCES BY: SAURABH SINGH FOR THE APPELLANT BT THAKKAR FOR THE RESPONDENT DATE OF CONCLUDING THE HEARING : 14.03.2018 DATE OF PRONOUNCING THE ORDER : 22.03.2018 O R D E R PER PRAMOD KUMAR, AM: 1. THIS APPEAL, FILED BY THE REVENUE, IS DIRECTED A GAINST LEARNED CIT(A)S ORDER DATED 23 RD MAY 2016 IN THE MATTER OF ASSESSMENT UNDER SECTION 143(3) OF THE INCOME-TAX ACT, 1961, FOR THE ASSESSMENT YEAR 2013- 14. 2. IN REVENUES APPEAL, GRIEVANCE IS AS FOLLOWS:- WHETHER ON THE FACTS AND IN THE CIRCUMSTANCES OF TH E CASE THE LD. CIT(A) IS JUSTIFIED IN ALLOWING THE ASSESSEES APPE AL NEGATING THE FINDINGS OF THE ASSESSING OFFICER DENYING THE BENEF ITS OF SECTION 11 & 12 OF THE IT ACT AND DELETING THE ADDITIONS MADE OF RS .96,08,918/-. 3. LEARNED REPRESENTATIVES FAIRLY AGREE THAT THE AF ORESAID ISSUE IS COVERED, IN FAVOUR OF THE ASSESSEE, BY THE ORDER DATED 27.09.20 17 PASSED BY THE COORDINATE BENCH, IN ASSESSEES OWN CASE FOR THE ASSESSMENT YE AR 2011-12, WHEREIN THE TRIBUNAL, AFTER FOLLOWING THE ANOTHER CO-ORDINATE B ENCHS ORDER IN ITA NO.2221/AHD/2011 FOR ASSESSMENT YEAR 2005-06, HAS H ELD AS UNDER,:- 3. WITH THE ASSISTANCE OF THE LD. DR FOR THE REVEN UE AND LD. AR FOR THE ASSESSEE, WE FIND THAT THE ASSESSING OFFICER (AO) F OR THE AY 2011-12 DENIED EXEMPTION UNDER S. 11(1)(A) & 12 OF THE ACT ON THE GROUND THAT EVEN THOUGH ITA NO. 1941/AHD/2016 DCIT VS. ADHARSHILA EDUCATIN & CHARITABLE TRUST ASSESSMENT YEAR: 2013-14 PAGE 2 OF 2 THE COORDINATE BENCH OF ITAT HAS DECIDED THE ISSUE IN FAVOUR OF ASSESSEE IN EARLIER YEARS, THE DEPARTMENT HAS PREFERRED APPEAL BEFORE THE HON'BLE HIGH COURT IN THE EARLIER YEARS, IT WAS OBSERVED BY THE AO THAT THE ASSESSEE HAS MADE VIOLATION OF SECTION 13(1)(C) OF THE ACT IN GI VING SECURITY DEPOSITS FOR RENTAL ACCOMMODATION OF SCHOOL PREMISES AND CONSEQU ENTIALLY DENIED EXEMPTION ON INCOME UNDER S. 11/12 OF THE ACT. THE ISSUE WAS ADJUDICATED IN FAVOUR OF THE ASSESSEE BY THE COORDINATE BENCH OF I TAT IN ITA NO.2221/AHD/2011 FOR AY 2005-06 ORDER DATED 30/11/2 010 AND SIMILAR ORDERS WERE PASSED FOR THE DIFFERENT ASSESSMENT YEARS. TH E LD. DR POINTED OUT BEFORE US THAT THE PRESENT APPEAL HAS BEEN FILED BY THE REVENUE ONLY TO KEEP THE ISSUE ALIVE AS EMANATED IN THE EARLIER ASSESSME NT YEARS. 4. ADMITTEDLY, THE ISSUE IS SQUARELY COVERED IN F AVOUR OF THE ASSESSEE AND NO SUBSTANTIVE ARGUMENT HAS BEEN RAISED BY THE REVENUE TO SUPPORT ITS APPEAL. 4. WE SEE NO REASONS TO TAKE ANY OTHER VIEW OF THE MATTER THAN THE VIEW SO TAKEN BY THE CO-ORDINATE BENCH. RESPECTFULLY FOLLOW ING THE VIEWS SO TAKEN BY THE CO- ORDINATE BENCH (SUPRA) IN ASSESSEES OWN CASE FOR A Y 2011-12 IN ITA NO.2797/AHD/2014, WE REJECT THE GRIEVANCE OF THE AS SESSING OFFICER. 5. IN THE RESULT, THE APPEAL IS DISMISSED. PRONOUN CED IN THE OPEN COURT TODAY ON THE 22 ND MARCH, 2018 SD/- SD/- RAJPAL YADAV PRAMOD KUMAR (JUDICIAL MEMBER) (ACCOUNTANT MEMBER) AHMEDABAD, THE ...... DAY OF MARCH, 2018 **BT COPIES TO: (1) THE APPELLANT (2) THE RESPONDENT (3) COMMISSIONER (4) CIT(A) (5) DEPARTMENTAL REPRESENTATIVE (6) GUARD FILE BY ORDER TRUE COPY ASSISTANT REGISTRAR INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCHES, AHMEDABAD 1. DATE OF DICTATION: ..... 22.03.2018....COVERED MATTER...... 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE T HE DICTATING MEMBER: ..... 22.03.2018....... 3. DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR . P.S./P.S.: 22.03.2018....... . 4. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE TH E DICTATING MEMBER FOR PRONOUNCEMENT: ... 22.03.2018.... 5. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK : ... 22.03.2018 6. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK : . 7. THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT RE GISTRAR FOR SIGNATURE ON THE ORDER : 8. DATE OF DESPATCH OF THE ORDER: ......