The ITO, Ward-5(2), RAJKOT-GUJARAT V. Smt. Laxmi J. Sethia CharitableTrust, RAJKOT-GUJARAT

ITA 297/RJT/2011

• Counselvise Citation: 29724914 RSA 2011
• Duration Of Justice: 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-07-2011
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 1998-1999
• Appeal Filed On: 05-07-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MK SINGH
• Assessee Lawyers: DM RINDANI
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH SMC, RAJKOT BEFORE SHRI N.R.S. GANESAN (JM) I.T.A. NO.297/RJT/2011 (ASSESSMENT YEAR 1998-99) THE ITO, WD.5(2) VS SMT. LAXMIBEN J SETHIA CHARIT ABLE RAJKOT TRUST, LAXMI VILA 14, BHAKTINAGAR SOCIETY RAJKOT PAN : AAATL0878M (APPELLANT) (RESPONDENT) C.O. 45/RJT/2011 (ARISING OUT OF I.T.A. NO.297/RJT/2011) (ASSESSMENT YEAR 1998-99) SMT. LAXMIBEN J SETHIA CHARITABLE THE ITO, WD.5(2) TRUST, RAJKOT RAJKOT (CROSS OBJECTOR) (RESPONDENT) APPELLANT BY : SHRI M.K. SINGH RESPONDENT BY: SHRI DM RINDANI O R D E R THIS APPEAL BY THE REVENUE AND THE CROSS OBJECTION BY THE ASSESSEE ARE DIRECTED AGAINST THE ORDER OF CIT(A)-XXI, AHMEDABAD DATED 01-04-2011 FOR THE ASSESSMENT YEAR 2000-01. THEREFORE, THE APPEAL AND THE CROSS OBJECTION WERE HEARD TOGETHER AND ARE DISPOSED OFF BY THIS COMMON ORDER, FOR THE SAKE OF CONVENIENCE. 2. THE ONLY ISSUE ARISES FOR CONSIDERATION IS DISAL LOWANCE DEDUCTION OF RS. 1 LAKH U/S 80GGA OF THE ACT. DURING THE COURSE OF HE ARING BOTH THE REPRESENTATIVES OF THE REVENUE AND THE ASSESSEE VER Y FAIRLY SUBMITTED THAT THE TAX EFFECT INVOLVED IN THIS APPEAL IS LESS THAN RS. 3 LAKHS. THE CBDT, THE APEX ITA NO.297/RJT/2011 CO NO.45/RJT/2011 2 ADMINISTRATIVE BODY OF DIRECT TAX ADMINISTRATION HA S INSTRUCTED ALL ITS OFFICERS NOT TO FILE ANY APPEAL WHEREVER THE TAX EFFECT IS LESS THAN RS.3 LAKHS. IN THIS CASE, EVEN THOUGH THE TAX EFFECT INVOLVED IS BELOW RS.3 L AKHS, THE APPEALS ARE FILED CONTRARY TO THE INSTRUCTION ISSUED BY THE CBDT. IT IS WELL SETTLED PRINCIPLES OF LAW THAT THE INSTRUCTIONS ISSUED BY CBDT U/S 119 OF THE INCOME-TAX ACT ARE BINDING ON ALL ITS SUBORDINATE OFFICERS INCLUDING THE PRESE NT ASSESSING OFFICER. THEREFORE, THE REVENUE OUGHT NOT TO HAVE FILED THESE APPEALS B EFORE THIS TRIBUNAL. IN VIEW OF THE ABOVE, THE APPEAL OF THE REVENUE IS DISMISSED A S NOT MAINTAINABLE. 3. THE CROSS OBJECTION IS FILED IN SUPPORT OF THE O RDER OF THE CIT(A). THEREFORE, IT BECOMES INFRUCTUOUS AND HENCE DISMISS ED. 4. IN THE RESULT, BOTH THE APPEAL FILED BY THE REVE NUE AND THE CROSS OBJECTION FILED BY THE ASSESSEE ARE DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT AT THE TIME OF HEARING ON THIS 22 ND DAY OF JULY, 2011. SD/- (N.R.S. GANESAN) JUDICIAL MEMBER RAJKOT, DT : 22 ND JULY, 2011 PK/- COPY TO: 1. ASSESSEE 2. REVENUE 3. THE CIT(A)-XXI, AHMEDABAD 4. THE CIT-III, RAJKOT 5. THE DR, I.T.A.T., RAJKOT (TRUE COPY) BY ORDER ASSTT.REGISTRAR, ITAT, RAJKOT