Platina Infra Services Private Limited, Hyderabad V. Dy. Commissioner of Income Tax , Circle-16(2), Hyderabad

ITA 246/Hyd/2018

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 8508 (ITAT-HYDERABAD)
• Duration Of Justice: 2 year(s) 11 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-01-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB-B
• Assessment Year: 2014-2015
• Appeal Filed On: 05-02-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: D VENUGOPAL
• Keywords: Revised return
• Section: 80G

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES B : HYDERABAD (THROUGH VIDEO CONFERENCE) BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER I.T.A. NO. 246/HYD/2018 ASSESSMENT YEAR: 2014-15 PLATINA INFRA SERVICES PRIVATE LIMITED, HYDERABAD [PAN: AAACZ3373Q] VS THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-16(2), HYDERABAD (APPELLANT) (RESPONDENT) FOR ASSESSEE : SHRI D.VENUGOPAL, AR FOR REVENUE : SHRI ROHIT MUJUMDAR, DR DATE OF HEARING : 07-01-2021 DATE OF PRONOUNCEMENT : 12-01-2021 O R D E R PER BENCH : THIS ASSESSEES APPEAL FOR AY.2014-15 ARISES FROM TH E CIT(A)-4, HYDERABADS ORDER DATED 23-11-2017 PASSED IN CASE NO.0439/ 2016-17/ DCIT, CIR.16(2) / CIT(A)-4 / HYD / 17-18, IN PROCEEDINGS U/S.143(3) OF THE INCOME TAX ACT, 1961 [IN SHORT, THE ACT]. HEARD BOTH THE PARTIES. CASE FILE PERUSED. 2. THE ASSESSEE HAS PLEADED THE FOLLOWING SUBSTANTIVE GROUNDS IN THE INSTANT APPEAL: ITA NO. 246/HYD/2018 :- 2 -: 1. THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS )-4, HYDERABAD ('THE CIT(A)') ERRED IN FACT AND IN LAW IN CONFIRMI NG THE ACTION OF THE DEPUTY COMMISSIONER OF INCOME TAX- CIRCLE-16(2), HY DERABAD ('THE AO') IN NOT ALLOWING DEDUCTION OF RS. 62,07,546 ON ACCOUNT DONATION MADE BY THE APPELLANT. 2. THE LEARNED CIT(A) ERRED IN FACT AND IN LAW IN C ONFIRMING THE ACTION OF THE AO IN NOT ALLOWING DEDUCTION U/S 80GGB OF RS . 62,00,000 DESPITE THE FACT THAT ALL THE CONDITIONS MENTIONED U/S 80GGB WERE CO PLIED BY THE APPELLANT. 3. THE LEARNED CIT(A) ERRED IN FACT AND IN LAW IN C ONFIRMING THE ACTION OF THE AO IN NOT ALLOWING DEDUCTION U/S.80G OF RS. 7,546 DESPITE THE FACT THAT ALL THE CONDITIONS MENTIONED U/S 80G WERE COMPLIED BY THE APPELLANT. 4. THE LEARNED CIT(A) ERRED IN FACT AND IN LAW IN C ONFIRMING THE ACTION OF THE AO IN NOT ALLOWING DEDUCTION OF RS. 62,07,54 6 DESPITE THE FACT THAT THE NECESSARY DOCUMENTS FOR CLAIMING THE DEDUC TION WERE DULY FILED BEFORE THE LEARNED AO. 5. THE LEARNED CIT(A) ERRED IN FACT AND IN LAW IN C ONFIRMING THE ACTION OF THE LEARNED AO IN NOT ALLOWING DEDUCTION OF DONA TION OF RS. 62,07,546 ON THE GROUND THAT THE ADDITIONAL CLAIMS / FRESH CLAIMS CAN BE MADE ONLY BY FILING REVISED RETURN OF INCOME. 6. WITHOUT PREJUDICE TO GROUNDS NO. 1 TO 5, THE LEA RNED CIT(A) ERRED IN FACT AND IN LAW IN NOT ALLOWING THE DEDUCTION OF DO NATION OF RS. 62,07,546 BY CONSIDERING THE CLAIMS AS ADDITIONAL / FRESH CLAIMS MADE BEFORE THE APPELLATE AUTHORITY. 3. WITH THE ABLE ASSISTANCE OF BOTH THE LEARNED REPRESENTATIVES, WE NOTICE DURING THE COURSE OF HEARIN G THAT THE ASSESSING OFFICER AS WELL AS THE CIT(A) HAVE DECL INED THE ASSESSEES SECTION 80G CLAIM(S) FOR THE PRECISE REASO N THAT IT HAD NOT FILED A REVISED RETURN CLAIMING THE SAID RELIE F. THEY HAVE QUOTED CASE LAW GOETZE (INDIA) LTD. VS. CIT (2006 ) [284 ITR 323] (SC) THAT ASSESSING OFFICER OUGHT NOT TO ENTERTA IN A NEW CLAIM WITHOUT FILING OF A REVISED RETURN. WE FIND NO MERIT IN THE LEARNED LOWER AUTHORITIES SOLE REASONING. TH E FACT REMAINS THAT THEIR LORDSHIPS HAVE THEMSELVES MADE IT CL EAR IN PARA 4 OF THE SAID DECISION THAT TRIBUNALS JURISDICTI ON TO ITA NO. 246/HYD/2018 :- 3 -: ENTERTAIN SUCH A NEW PLEA IN ABSENCE OF A REVISED RETU RN OR FOR ANY OTHER AUTHORITY EXERCISING APPELLATE JURISDICTION UNDER THE PROVISIONS OF THE ACT ARE NOT IMPINGED UPON IN ANY MAN NER; WHATSOEVER. WE THEREFORE RESTORE THE ASSESSEES GRIEVAN CE(S) HEREIN ABOVE BACK TO THE ASSESSING OFFICER FOR HIS AP PROPRIATE ADJUDICATION/FACTUAL VERIFICATION ON MERITS. NEEDFUL MAY BE DONE WITHIN THREE EFFECTIVE OPPORTUNITIES OF HEARING. 4. THIS ASSESSEES APPEAL IS TREATED AS ALLOWED FOR S TATISTICAL PURPOSES IN ABOVE TERMS. ORDER PRONOUNCED IN THE OPEN COURT ON 12 TH JANUARY, 2021 SD/- SD/- (LAXMI PRASAD SAHU) (S.S.GO DARA) ACCOUNTANT MEMBER JUDICIAL MEM BER HYDERABAD, DATED: 12-01-2021 TNMM ITA NO. 246/HYD/2018 :- 4 -: COPY TO : 1.PLATINA INFRA SERVICES PRIVATE LIMITED, 1-3-183/4 0/122, GANDHI NAGAR, SBI COLONY, HYDERABAD. 2.THE DY.COMMISSIONER OF INCOME TAX, CIRCLE-16(2), HYDERABAD. 3.CIT(APPEALS)-4, HYDERABAD. 4.PR.CIT-4, HYDERABAD. 5.D.R. ITAT, HYDERABAD. 6.GUARD FILE.