Ramdeobaba Sarvajanik Samiti Katol Road , Nagpur V. Asst. Commissioner of Income tax (Exemption), Nagpur

ITA 308/NAG/2019

• Counselvise Citation: [2024] 101 COUNSELVISE.COM (IT) 7389 (ITAT-NAGPUR)
• Duration Of Justice: 4 year(s) 6 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-05-2024
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Next Hearing Date: 17-03-2024
• Assessment Year: 2012-2013
• Appeal Filed On: 13-10-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: ABHAY Y. MARATHE
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR “SMC” BENCH :NAGPUR [VIRTUAL HEARING] BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER I.T.A.No.308/NAG./2019 Assessment Year 2012-2013 Ramdeobaba Sarvajanik Samiti, Katol Road, Gittikhadan, NAGPUR. PIN – 440 013. Maharashtra PAN AAETS2414A vs. The ACIT (Exemption), Room No.521, 5 th Floor, Dr. Ambedkar Bhawan (MECL Bldg.,) Seminary Hills, Nagpur – 440 001. Maharashtra. (Appellant) (Respondent) For Assessee : Shri Sanjay C. Thakar For Revenue : Shri Abhay Y. Marathe, Sr. DR Date of Hearing : 18.03.2024 Date of Pronouncement : 06.05.2024 ORDER This assessee’s appeal for assessment year 2012-13, arises against the CIT(A)-1, Nagpur, Nagpur's Order No. CIT(A)-1/51/2015-16, dated 02.07.2019, involving proceedings u/s. 143(3) of the Income Tax Act, 1961 (in short “the Act”). Heard both the parties. Case file perused. 2. Coming to the assessee’s sole substantive grievance raised in the instant appeal that both the learned lower authorities have erred in law and on facts in disallowing it’s claim of Rs.5,50,092/-; as “application” for carrying-out charitable purposes in India; the Ld. CIT(A)'s lower appellate discussion affirming Assessing Officer’s action to this effect reads as under : 2 ITA.No.308/NAG./2019 3 ITA.No.308/NAG./2019 4 ITA.No.308/NAG./2019 5 ITA.No.308/NAG./2019 3. Learned counsel vehemently argued during the course of hearing that both the learned lower authorities have erred in law and on facts in making the impugned disallowance. He invited my attention to the assessee’s detailed paper book running into 61 pages containing all the relevant particulars as well as various judicial precedents in support of the assessee’s stand. It emerges from a perusal of the corresponding details compiled at page-11 of the paper book that the assessee had incurred the impugned expenditure for the purpose of foreign travels of it’s principal and vice-principal to various overseas destinations i.e., take for instance some of the expenditure incurred for Tanjania visit/tour followed by similar claims of U.K. and U.S. visits. It is noticed in this factual backdrop that the Ld. CIT(A)'s has already discussed a catena of case law holding that the condition of application of such an assessee’s income in India is a mandatory requirement which it has failed to satisfy in above extracted terms. Faced with this situation, I see no ground to interfere with the learned CIT(A)'s detailed reasoning affirming Assessing Officer’s action. Ordered accordingly. 4. This assessee’s appeal is dismissed in above terms. 6 ITA.No.308/NAG./2019 Order pronounced in the open Court on 06.05.2024. Sd/- [SATBEER SINGH GODARA] JUDICIAL MEMBER Pune, Dated 06 th May, 2024 VBP/- Copy to 1. The appellant 2. The respondent 3. The Pr. CIT, Nagpur concerned 4. D.R. ITAT, “SMC” Bench, Nagpur. 5. Guard File. //By Order// //True Copy // Sr. Private Secretary, ITAT, Pune Benches, Pune.