Assistant Commissioner of Income-Tax,Circle-2, Nagpur V. M/s. Vidarbha Cricket Association, Nagpur

ITA 3/NAG/2012

• Counselvise Citation: [2013] 120 COUNSELVISE.COM (IT) 1932 (ITAT-NAGPUR)
• Duration Of Justice: 1 year(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 01-02-2013
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2007-2008
• Appeal Filed On: 12-01-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: DR M BHUSARI
• Keywords: Charitable institution
• Section: 12AA

Judgement Text

, - IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH , ( E - COURT), MUMBAI , BEFORE SHRI R.K.GUPTA , J M & SHRI RAJENDRA , A M ITA NO. 0 3 / N AG / 20 1 2 ( ASSESSMENT YEAR : 200 7 - 0 8 ) ACIT, CIR - 2, NAGPUR - 440 001 VS. M/S VIDARBHA CRICKET ASSOCIATION, CIVIL LINES, NAGPUR - 440 001. PAN/GIR NO. : A AAAV 3410 C ( APPELLANT ) .. ( RESPONDENT ) /REVENUE BY : D R. M. BHUSARI /ASSESSEE BY : MR. K.P.DEWANI DATE OF HEARING : 2 3 RD JAN ., 201 3 DATE OF PRONOUNCEMENT : 01/02/ 201 3 O R D E R P ER SHRI R.K.G UPTA, JM : TH E DEPARTMENT HAS PREFERRED THIS APPEAL BEFORE THE ITAT NAGPUR BENCH, NAGPUR, AGAINST THE ORDER OF LEANED CIT (A) - I , NAGPUR (MAHARASHTRA) RELATING TO THE ASSESSMENT YEAR 2007 - 08, WHICH HAS BEEN HEARD THROUGH E - COURT, MUMBAI . 2 . THE DEPARTMENT IN ITS APPEAL HAS RAISE D OBJECTION AGAINST THE ACTION OF THE LEARNED CIT(A) IN HOLDING THAT THE ASSESSEE IS DEEMED TO HAVE BEEN GRANTED REGISTRATION UNDER SECTION 12AA AND THE ASSESSEE ITA NO . 0 3 /20 1 2 2 HAD NOT APPLIED 85% OF THE RECEIPTS FOR THE PURPOSES OF THE TRUST AND THUS THE AMOUNT WHICH HAS NOT BEING APPLIED FOR CHARITABLE PURPOSE SHOULD HAVE BEEN TAXED AS PER PROVISIONS OF SECTION 11(1)(A). 3 . AT THE VERY OUTSET, LEARNED COUNSEL OF THE ASSESSEE STATED THAT IN THE IMMEDIATELY PRECE DING YEA R ALSO, LEARNED CIT(A) HAS ALLOWED THE ISSUE IN FAVOUR OF THE ASSESSEE AND THE ORDER OF THE CIT(A) HAS BEEN CONFIRMED BY THE TRIBUNAL WHILE DECIDING THE APPEAL IN ITA NO.178/NAG/2009 FOR THE ASSESSMENT YEAR 2006 - 07 VIDE ORDER DATED 26 - 4 - 2011. COPY OF THE ORDER IS PLACED ON RECORD. ON THE OTHER HAND, LEARNED DR FAIRLY STATED THAT THOUGH THE EARLIER ORDER OF LEARNED CIT(A) HAS BEEN CONFIRMED BY THE TRIBUNAL, HOWEVER, HE PLACED RELIANCE ON THE ORDER OF LEARNED CIT(A). 4 . AFTER CONSIDERING THE SUBMISS ION OF THE ASSESSEE AND PERUSING THE MATERIAL ON RECORD, WE FOUND NO INFIRMITY IN THE FINDINGS OF THE LEARNED CIT(A) . ON IDENTICAL FACTS, SIMILAR ISSUE WAS DECIDED IN FAVOUR OF THE ASSESSEE IN THE ASSESSMENT YEAR 2006 - 07 AND THE ORDER OF THE LEARNED CIT(A) HAS BEEN CONFIRMED WHICH IS PLACED ON RECORD. SINCE THE FACTS ARE SIMILAR, THEREFORE, WE SEE NO REASON TO INTERFERE IN THE FINDING OF THE LEARNED CIT(A), WHO HAS ALLOWED THE ISSUE IN FAVOUR OF THE ASSESSEE FOR THE YEAR UNDER CONSIDERATION FOLLOWING THE OR DER OF THE TRIBUNAL FOR THE ASSESSMENT YEAR 2005 - 06. ACCORDINGLY, WE CONFIRM THE ORDER OF THE LEARNED CIT(A) FOR THE YEAR UNDER CONSIDERATION. 5 . IN THE RESULT , APPEAL OF THE DEPARTMENT IS DISMISSED . ITA NO . 0 3 /20 1 2 3 ORDER PRON OUNCED IN THE E - COURT ON THIS 1 ST DAY OF F EB , 201 3 . - 201 3 SD/ - SD/ - ( ) ( RAJENDRA ) ( ) ( R.K.GUPTA ) / ACCOUNTANT MEMBER / JUDICIAL MEMBER MUMBAI ; DATED : 0 1 / 0 2 / 201 3 . /PKM , PS COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. / THE CIT(A) , MUMBAI / NAGPUR . 4. / CIT 5. / DR, ITAT, MUMBAI / NAGPUR . 6. GUARD FILE. //TRUE COPY// / BY ORDER, ( DY./ASSTT. REGISTRAR) / ITAT, MUMBAI