Appeal details
Counselvise Citation
[2019] 115 COUNSELVISE.COM (IT) 6317 (ITAT-AHMEDABAD)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
1 year(s) 9 month(s)
Appellant
Respondent
Appeal Type
Income Tax Appeal
Pronouncement Date
24-10-2019
Appeal Filed By
Department
Order Result
Dismissed
Bench Allotted
B
Next Hearing Date
09-09-2019
Assessment Year
2015-2016
Appeal Filed On
24-01-2018
Judgement Text
IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH, AHMEDABAD BEFORE JUSTICE P.P. BHATT, PRESIDENT AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER ./ITA NO. 205/AHD/2018 ( / ASSESSMENT YEAR : 2015-16) ASSISTANT COMMISSIONER OF INCOME-TAX (OSD)(EXEMPTIONS) WARD-2 AHMEDABAD / VS. SHETH JAMNABHAI BHAGUBAHI RELIGIOUS TRUST NO.2 627, SAMARTH HALL, TANKSHAL POLE NAKA KALUPUR AHMEDABAD-380 001 ./ ./ PAN/GIR NO. : AAATS 8668 J ( / APPELLANT ) .. ( / RESPONDENT ) / APPELLANT BY : SHRI MUDIT NAGPAL, SR.DR / RESPONDENT BY : SHRI P.F. JAIN, AR / DATE OF HEARING 09/09/2019 !'# / DATE OF PRONOUNCEMENT 24/10/2019 / O R D E R PER WASEEM AHMED, ACCOUNTANT MEMBER: THE CAPTIONED APPEAL HAS BEEN FILED AT THE INSTANCE OF THE REVENUE AGAINST THE ORDER OF THE COMMISSIONER OF INCOME TA X (APPEALS)9, AHMEDABAD [CIT(A) IN SHORT] VIDE APPEAL NO.CIT(A)-9 /11102/DCIT CPC BGR/16-17 DATED 02/11/2017 RELEVANT TO ASS ESSMENT YEAR (AY) 2015-16. 2. THE REVENUE HAS RAISED THE FOLLOWING GROUNDS O F APPEAL. 1. THE LD.CIT(A) HAS ERRED IN LAW AND ON FACTS IN HOL DING THAT THE ACTIVITIES OF THE ASSESSEE DO NOT FALL IN THE LAST LIMB I.E. ITA NO.205/AHD/2018 ACIT (OSD) [EXEMPTIONS] VS. SHETH JAMNABHAI BHAGUBHAI RELIGIOUS TRUST NO.2 ASS T.YEAR 2015-16 - 2 - ADVANCEMENT OF GENERAL PUBLIC UTILITY BUT THEY ARE IN THE NATURE OF IMPARTING OF EDUCATION. 2. THE LD.CIT(A) HAS ERRED IN LAW AND ON FACTS IN ALLO WING THE ACCUMULATION OF RS.4,25,00,000/- U/S.11(2) AND ACCU MULATION @ 15% OF RS.2,22,99,121/- U/S.11(1)(A) OF THE ACT W ITHOUT APPRECIATING THE FACT THAT ONCE THE PROVISO TO SECT ION 2(15) IS APPLICABLE, THE BENEFIT OF SECTION 11 AND 12 CANNOT BE ALLOWED FURTHER. 3. THE REVENUE CARVES OVER LEAVE TO ADD, ALTER, AMEND, MODIFY SUBSTITUTE, DELETE AND / OR RESCIND ALL OR ANY GROU NDS OF APPEAL ON OR BEFORE THE FINAL HEARING, IN NECESSITY SO ARI SES. 3. AT THE OUTSET, THE FORGOING ISSUES RAISED BY THE REVENUE ON MERIT, IT WAS NOTICED THAT THE LIMIT FOR FILING THE APPEAL BY THE REVENUE WAS ENHANCED BY THE CBDT IN ITS CIRCULAR BEARING NO.17 OF 2019 DATED 08/08/2019 FROM RS.20 LAKHS TO RS.50 LAKHS WHICH IS APPLICABLE ON THE PENDING APPEALS AS HELD BY THIS TRIBUNAL IN THE CAS E OF ITO V/S. DINESH MADHAVLAL PATEL IN ITA NO.1398/AHD/2004 FOR AY 199 8-99 VIDE ORDER DATED 14/08/2019. THE RELEVANT EXTRACT OF THE CIR CULAR IS REPRODUCED AS UNDER: 2. AS A STEP TOWARDS FURTHER MANAGEMENT OF LITIGA TION. IT HAS BEEN DECIDED BY THE BOARD THAT MONETARY LIMITS FOR FILIN G OF APPEALS IN INCOME-TAX CASES BE ENHANCED FURTHER THROUGH AMENDM ENT IN PARA 3 OF THE CIRCULAR MENTIONED ABOVE AND ACCORDINGLY. THE T ABLE FOR MONETARY LIMITS SPECIFIED IN PARA 3 OF THE CIRCULAR SHALL RE AD AS FOLLOWS: S.NO. APPEALS/SLPS IN INCOME-TAX MATTERS MONETARY L IMIT (RS.) ITA NO.205/AHD/2018 ACIT (OSD) [EXEMPTIONS] VS. SHETH JAMNABHAI BHAGUBHAI RELIGIOUS TRUST NO.2 ASS T.YEAR 2015-16 - 3 - 1 BEFORE APPELLATE TRIBUNAL 50,00,000 2 BEFORE HIGH COURT 1,00,00,000 3 BEFORE SUPREME COURT 2,00,00,000 4. FROM THE ABOVE CIRCULAR, THERE IS NO AMBIGUITY T HAT THE APPEAL FILED BY THE REVENUE INVOLVING TAX EFFECT OF RS.50 LAKHS IS NOT MAINTAINABLE. IN THE CASE ON HAND, THE TAX EFFECT OF RS.31,85,805 /- ONLY. THEREFORE, THE IMPUGNED APPEAL FILED BY THE REVENUE IS NOT MAI NTAINABLE. 5. BEFORE PARTING, WE ARE INCLINED TO MAKE IT CLEAR THAT REVENUE IS AT LIBERTY TO MOVE AN APPLICATION FOR RECALLING THE OR DER IF THE CASE OF THE REVENUE FALLS IN THE EXCEPTION AS PROVIDED IN THE C BDT CIRCULAR BEARING NO.3 OF 2018. HENCE, WE DISMISS THE APPEAL FILED BY THE REVENUE. 6. IN THE RESULT, THE APPEAL OF THE REVENUE IS DISM ISSED. THIS ORDER PRONOUNCED IN OPEN COURT ON 24 /10/2019 SD/- SD/- ( JUSTICE P.P. BHATT ) ( WASEEM AHMED ) PRESIDENT ACCOUNTANT MEMBER AHMEDABAD; DATED 24/10/2019 &.., .(.. / T.C. NAIR, SR. PS ITA NO.205/AHD/2018 ACIT (OSD) [EXEMPTIONS] VS. SHETH JAMNABHAI BHAGUBHAI RELIGIOUS TRUST NO.2 ASS T.YEAR 2015-16 - 4 - / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. )*+ , / CONCERNED CIT 4. , ( ) / THE CIT(A)-9, AHMEDABAD 5. /01 ((*+ , *+# , ) / DR, ITAT, AHMEDABAD 6. 145 6 / GUARD FILE. / BY ORDER, // TRUE COPY // ( //TRUE COPY// / ( DY./ASSTT.REGISTRAR) $%, / ITAT, AHMEDABAD 1. DATE OF DICTATION 09.09.2019 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 12.9.2019 3. OTHER MEMBER 4. DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR.P. S./P.S 5. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE D ICTATING MEMBER FOR PRONOUNCEMENT 6. DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR.P .S./P.S.25.10.2019 7. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 25.10.2019 8. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK ... 9. THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT RE GISTRAR FOR SIGNATURE ON THE ORDER.. 10. DATE OF DESPATCH OF THE ORDER
