The ACIT,Gandhinagar Circle, Gandhinagar V. Adharshila Education & Charitable Trust, Gandhinagar

ITA 2797/AHD/2014

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 8396 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 year(s) 11 month(s) 10 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-09-2017
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 25-09-2017
• Assessment Year: 2011-2012
• Appeal Filed On: 17-10-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: B T THAKKAR AR
• Keywords: Charitable institution

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH, AHMEDABAD , , BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER & SHRI MAHAVIR PRASAD, JUDICIAL MEMBER ./ I.T.A. NO.2797/AHD/2014 ( / ASSESSMENT YEAR : 2011-12) THE ACIT GANDHINAGAR CIRCLE GANDHINAGAR / VS. ADHARSHILA EDUCATION & CHARITABLE TRUST N.H. NO.8, NR.PANCHESHWAR MAHADEV VALAD, GANDHINAGAR # ./ ./ PAN/GIR NO. : AABTA 2713 R ( #& / APPELLANT ) .. ( '#& / RESPONDENT ) #&( / APPELLANT BY : SHRI MUDIT NAGPAL, SR.DR '#& )( / RESPONDENT BY : SHRI B.T. THAKKAR, AR *+ ), / DATE OF HEARING 25/09/2017 -./0 ), / DATE OF PRONOUNCEMENT 27 / 09 /2017 / O R D E R PER PRADIP KUMAR KEDIA - AM: THE CAPTIONED APPEAL BY THE REVENUE IS DIRECTED AGAINST THE ORDER OF THE COMMISSIONER OF INCOME TAX(APPEALS)-GANDHINA GAR, [CIT(A) IN SHORT] DATED 18/07/2014 IN THE MATTER OF ASSESSM ENT ORDER PASSED UNDER ITA NO.2797/AHD /2014 ACIT VS.ADHARSHILA EDUCATION & CHARITABLE TRUST ASST.YEAR 2011-12 - 2 - S.143(3) OF THE INCOME TAX ACT, 1961 (HEREINAFTER R EFERRED TO AS 'THE ACT') FOR ASSESSMENT YEAR ASSESSMENT YEAR (AY) 201 1-12. 2. THE REVENUE IN THE PRESENT APPEAL HAS CHALLENG ED THE ORDER OF THE CIT(A) IN ALLOWING CLAIM OF EXEMPTION UNDER S.11 & 12 OF THE INCOME TAX ACT, 1961 (HEREINAFTER REFERRED TO AS 'THE ACT' ). 3. WITH THE ASSISTANCE OF THE LD.DR FOR THE REVENUE AND LD.AR FOR THE ASSESSEE, WE FIND THAT THE ASSESSING OFFICER (A O) FOR THE AY 2011-12 DENIED EXEMPTION UNDER S.11(1)(A) & 12 OF THE ACT O N THE GROUND THAT EVENTHOUGH THE COORDINATE BENCH OF ITAT HAS DECIDED THE ISSUE IN FAVOUR OF ASSESSEE IN EARLIER YEARS, THE DEPARTMEN T HAS PREFERRED APPEAL BEFORE THE HONBLE HIGH COURT. IN THE EARLIER YEAR S, IT WAS OBSERVED BY THE AO THAT THE ASSESSEE HAS MADE VIOLATION OF SECT ION 13(1)(C) OF THE ACT IN GIVING SECURITY DEPOSITS FOR RENTAL ACCOMMODATIO N OF SCHOOL PREMISES AND CONSEQUENTIALLY DENIED EXEMPTION ON INCOME UNDE R S.11/12 OF THE ACT, THE ISSUE WAS ADJUDICATED IN FAVOUR OF THE AS SESSEE BY THE COORDINATE BENCH OF ITAT IN ITA NO.2221/AHD/2011 FO R AY 2005-06 ORDER DATED 30/11/2010 AND SIMILAR ORDERS WERE PASS ED FOR THE DIFFERENT ASSESSMENT YEARS. THE LD.DR POINTED OUT BEFORE US THAT THE PRESENT APPEAL HAS BEEN FILED BY THE REVENUE ONLY TO KEEP T HE ISSUE ALIVE AS EMANATED IN THE EARLIER ASSESSMENT YEARS. ITA NO.2797/AHD /2014 ACIT VS.ADHARSHILA EDUCATION & CHARITABLE TRUST ASST.YEAR 2011-12 - 3 - 4. ADMITTEDLY, THE ISSUE IS SQUARELY COVERED IN FAV OUR OF THE ASSESSEE AND NO SUBSTANTIVE ARGUMENT HAS BEEN RAISED BY THE REVENUE TO SUPPORT ITS APPEAL. 5. IN THE RESULT, APPEAL OF THE REVENUE IS DISMISSE D. THIS ORDER PRONOUNCED IN OPEN COURT ON 27 / 0 9 /201 7 SD/- SD/- ( ) ( ) ( MAHAVIR PRASAD ) ( PRADIP KUMAR KEDIA ) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD; DATED 27/ 09 /2017 4..*,.*../ T.C. NAIR, SR. PS !'#$#! / COPY OF THE ORDER FORWARDED TO : 1. #& / THE APPELLANT 2. '#& / THE RESPONDENT. 3. 567, 8, / CONCERNED CIT 4. 8, ( ) / THE CIT(A)-GANDHINAGAR 5. 9:;,*67 , 67 0 , 5 / DR, ITAT, AHMEDABAD 6. ;<+ / GUARD FILE. / BY ORDER, '9,, //TRUE COPY// / ( DY./ASSTT.REGISTRAR) , / ITAT, AHMEDABAD 1. DATE OF DICTATION .. 25.9.17 (DICTATION-PAD 4-P AGES ATTACHED AT THE END OF THIS APPEAL-FILE) 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 25.9.17 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.27.9.17 7. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 27.9.17 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