RAHUL SHIKSHAN SANSTHAN, JAIPUR V. CIT(E), JAIPUR

ITA 308/JPR/2020

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 3968 (ITAT-JAIPUR)
• Duration Of Justice: 10 month(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-10-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2019-2020
• Appeal Filed On: 09-11-2020
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: B K GUPTA PCIT DHK
• Assessee Lawyers: K L CHAUDHARY
• Keywords: Principle of natural justice
• Section: 10(23C); 2

Judgement Text

VK;DJ VIHYH; VF/KDJ.K] T;IQJ U;K;IHB] T;IQJ IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES A, JAIPUR JH LANHI XLKA] U;KF;D LNL; ,OA JH FOE FLAG ;KNO] YS[KK LNL; DS LE{K BEFORE SHRI SANDEEP GOSAIN, JM & SHRI VIKRAM SINGH YADAV, AM VK;DJ VIHY LA -@ ITA NO. 308/JP/2020 FU/KZKJ.K O'KZ@ ASSESSMENT YEAR : 2019-20 RAHUL SHIKSHAN SANSTHAN, GAYATRI NAGAR-II, TONK ROAD, SANGANER, JAIPUR-302029. CUKE VS. C.I.T.(EXEMPTIONS), KAILASH HEIGHT, LAL KOTHI, TONK ROAD, JAIPUR-302015. LFKK;H YS[KK LA -@THVKBZVKJ LA-@ PAN/GIR NO.: AABTR 5477 R VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT FU/KZKFJRH DH VKSJ LS @ ASSESSEE BY : SHRI K.L. CHAUDHARY (CA) JKTLO DH VKSJ LS @ REVENUE BY: SHRI B.K. GUPTA (PCIT) LQUOKBZ DH RKJH[K@ DATE OF HEARING : 04/10/2021 MN?KKS 'K.KK DH RKJH[K @ DATE OF PRONOUNCEMENT : 04/10/2021 VKNS'K@ ORDER PER: SANDEEP GOSAIN, J.M. THIS APPEAL HAS BEEN FILED BY THE ASSESSEE AGAINST THE ORDER OF THE LD. CIT(E), JAIPUR DATED 15/09/2020 FOR THE A.Y. 2019-20, WHEREIN FOLLOWING GROUNDS HAVE BEEN TAKEN: 1. ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CASE THE LD. CIT HAS GROSSLY ERRED IN REJECTING THE GROUND OF EXEMPTION UNDER SECTION 10(23C(VI) OF THE INCOME ACT, 1961 ARBITRARILY. 2. THE SOCIETY REGISTERED UNDER THE RAJASTHAN SOCIETY REGISTRATION ACT, 1958 ON DATED 19/08/2000 WITH NAME M/S RAHUL SHIKSHAN SANSTHAN REGISTRATION NUMBER 486/JAIPUR/2000-2001. THE SOCIETY'S REGISTERED OFFICE ADDRESS IS GYATRI NAGAR-II, TONK ROAD, SANGANER, JAIPUR, RAJASTHAN WITH EDUCATIONAL OBJECT. THE SOCIETY HAVE PAN AABTR5477R. THE SOCIETY RUNNING SR. ITA 308/JP/2020_ RAHUL SHIKSHAN SANSTHAN VS CIT(E) 2 SECONDARY SCHOOL WITH NAME RAHUL MA SHIKSHAN SANSTHAN SR. SECONDARY SCHOOL AND MIDDLE SCHOOL WITH NAME AS KIDS VALLEY SCHOOL. THE SOCIETY'S INCOME PREVIOUSLY EXEMPT UNDER SECTION 10(23C) (IIIAD) OF INCOME TAX ACT, 1961. 3. THE ASSESSEE IS REGISTERED UNDER THE RAJASTHAN SOCIETY REGISTRATION ACT, 1958 THE SOCIETY RUNS EDUCATIONAL ACTIVITIES AND SOCIETY APPLY FOR GRANT OF EXEMPTION UNDER SECTION 10(23C)(VI) OF INCOME TAX ACT, 1961. THE SOCIETY APPLY FOR GRANT OF EXEMPTION UNDER SECTION 10(23C)(VI) OF INCOME TAX ACT, 1961 FOR THE FINANCIAL YEAR 2018-19 AND ONWARDS. 4. THE SECRETARY OF THE SOCIETY WAS NOT WELL AND TREATMENT TAKEN AS 'FEVER C CHILLA HEADACHE'. HE IS UNDER TREATMENT. DUE TO COVID- 2019 HE IS SELF QUARANTINE TIME. THE GOVERNMENT OF RAJASTHAN ISSUED GUIDELINES FOR SCHOOL IS NOT OPEN DUE TO COVID-2019. HENCE THAT THE LD. COMMISSIONER OF INCOME TAX DID NOT GIVEN PROPER OPPORTUNITY TO THE ASSESSE. 5. THAT THE LD. COMMISSIONER OF INCOME TAX HAS FURTHER ERRED IS NOT CONSIDERING THE MATERIAL AVAILABLE ON RECORD AND HAS TOTALLY BRUSHED ASIDE THE CONCEPT OF THE 'SUBSTANCE OVER FORM' AND NATURAL JUSTICE AND CONCLUDED THE MATTER BASED ON ASSUMPTIONS AND PRESUMPTIONS. 6. THAT APPELLANT CRAVES THE RIGHT TO ADD, DELETE, ALTER, AMEND OR ABANDON ANY OF THE GROUNDS OF APPEAL BEFORE OR AT THE TIME OF HEARING OF APPEAL. 2. THE HEARING OF THE APPEAL WAS CONCLUDED THROUGH VIDEO CONFERENCE IN VIEW OF THE PREVAILING SITUATION OF COVID-19 PANDEMIC. 3. AT THE TIME OF HEARING, THE ASSESSEE MOVED AN APPLICATION FOR WITHDRAWAL OF THE PRESENT APPEAL. 4. THE LD. CIT-DR HAS RAISED NO OBJECTION, IF THE BENCH PERMITS THE ASSESSEE TO WITHDRAW ITS APPEAL. ITA 308/JP/2020_ RAHUL SHIKSHAN SANSTHAN VS CIT(E) 3 5. CONSIDERING THE APPLICATION FILED BY THE ASSESSEE FOR WITHDRAWAL OF THE APPEAL, WE PERMIT THE ASSESSEE TO WITHDRAW ITS APPEAL. 6. IN THE RESULT, THIS APPEAL OF THE ASSESSEE IS DISMISSED AS WITHDRAWN. ORDER PRONOUNCED IN THE OPEN COURT ON 04 TH OCTOBER, 2021. SD/- SD/- FOE FLAG ;KNO LANHI XLKA (VIKRAM SINGH YADAV) (SANDEEP GOSAIN) YS[KK LNL;@ ACCOUNTANT MEMBER U;KF;D LNL;@ JUDICIAL MEMBER TK;IQJ@ JAIPUR FNUKAD@ DATED:- 04/10/2021 *RANJAN VKNS'K DH IZFRFYFI VXZSFKR @ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ @ THE APPELLANT- RAHUL SHIKSHAN SANSTHAN, JAIPUR. 2. IZR;FKHZ @ THE RESPONDENT- THE C.I.T.(EXEMPTIONS), JAIPUR. 3. VK;DJ VK;QDR @ CIT 4. VK;DJ VK;QDRVIHY @ THE CIT(A) 5. FOHKKXH; IZFRFUF/K] VK;DJ VIHYH; VF/KDJ.K] T;IQJ @ DR, ITAT, JAIPUR 6. XKMZ QKBZY @ GUARD FILE (ITA NO. 308/JP/2020) VKNS'KKUQLKJ @ BY ORDER, LGK;D IATHDKJ @ ASST. REGISTRAR