Desiya Murpokku Dravida Kazhagam, CHENNAI V. ACIT, CHENNAI

ITA 314/CHNY/2013

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 3987 (ITAT-CHENNAI)
• Duration Of Justice: 5 year(s) 11 month(s) 16 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-02-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 29-05-2017
• Assessment Year: 2009-2010
• Appeal Filed On: 19-02-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: T R SENTHIL KUMAR
• Assessee Lawyers: R PADMANABHAN
• Keywords: Competent authority
• Section: 11; 153A

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH, CHENNAI . . . , ! ' # , % #& BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER ./ ITA NOS.478 & 479/CHNY/2010 ) *) / ASSESSMENT YEARS : 2006-07 & 2007-08 ./ ITA NO.314/CHNY/2013 ) *) / ASSESSMENT YEAR : 2009-10 M/S DESIYA MURPOKKU DRAVIDA KAZHAGAM, 125/7, J.N. SALAI, 100 FT ROAD, KOYAMBEDU, CHENNAI - 600 107. PAN : AAAAD 4113 C V. THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE I(2), CHENNAI - 600 034. (,-/ APPELLANT) (./,-/ RESPONDENT) ,- 0 1 / APPELLANT BY : SHRI R. PADMANABHAN, CA ./,- 0 1 / RESPONDENT BY : SHRI T.R. SENTHIL KUMAR, SR. STANDING COUNSEL. 2 0 3% / DATE OF HEARING : 16.01.2019 45* 0 3% / DATE OF PRONOUNCEMENT : 06.02.2019 / O R D E R PER N.R.S. GANESAN, JUDICIAL MEMBER : ALL THE THREE APPEALS OF THE ASSESSEE ARE DIRECTE D AGAINST THE RESPECTIVE ORDERS OF THE COMMISSIONER OF INCOME TAX (APPEALS)-I, CHENNAI, FOR THE ASSESSMENT YEARS 2006 -07, 2007-08 AND 2009-10. SINCE COMMON ISSUE ARISES FOR CONSIDE RATION IN ALL 2 I.T.A. NOS.478 & 479/CHNY/10 I.T.A. NO.314/CHNY/13 THESE APPEALS, WE HEARD THESE APPEALS TOGETHER AND DISPOSING THE SAME BY THIS COMMON ORDER. 2. LETS FIRST TAKE I.T.A. NOS.478 & 479/CHNY/2010 FOR ASSESSMENT YEARS 2006-07 AND 2007-08. 3. SHRI R. PADMANABHAN, THE LD. REPRESENTATIVE FOR THE ASSESSEE, SUBMITTED THAT THE ASSESSEE IS A REGISTER ED POLITICAL PARTY. DURING THE YEAR UNDER CONSIDERATION, ACCORDING TO T HE LD. REPRESENTATIVE, THE ASSESSEE CLAIMED EXEMPTION UNDE R SECTION 13A OF THE INCOME-TAX ACT, 1961 (IN SHORT 'THE ACT'). ACCORDING TO THE LD. REPRESENTATIVE, THERE IS A SEARCH IN THE RESIDENTIA L PREMISES OF THE FOUNDER SHRI A. VIJAYAKANT. THERE WAS NO SEARCH OP ERATION IN THE CASE OF THE POLITICAL PARTY, THE ASSESSEE HEREIN. ONLY A SURVEY WAS CARRIED ON IN THE PREMISES OF THE ASSESSEE. THEREF ORE, ACCORDING TO THE LD. REPRESENTATIVE, THE PROCEEDING INITIATED UN DER SECTION 153C OF THE ACT IS INVALID. REFERRING TO THE ASSESSMENT ORDER, THE LD. REPRESENTATIVE SUBMITTED THAT THE ASSESSING OFFICER FOUND THAT FOR AVAILING THE EXEMPTION UNDER SECTION 13A OF THE ACT , FOUR CONDITIONS HAVE TO BE COMPLIED WITH. ONE OF THE CONDITIONS IS THAT THE ACCOUNTS OF THE PARTY MUST BE SUBMITTED BEFORE THE ELECTION COMMISSION OF INDIA UNDER SECTION 29C OF THE REPRESENTATION OF PE OPLE ACT BEFORE 3 I.T.A. NOS.478 & 479/CHNY/10 I.T.A. NO.314/CHNY/13 THE DUE DATE FOR FILING OF RETURN OF INCOME. ACCOR DING TO THE LD. REPRESENTATIVE, EVEN THOUGH THE ASSESSING OFFICER F OUND THAT NONE OF THE FOUR CONDITIONS PRESCRIBED UNDER SECTION 13A OF THE ACTION FOR AVAILING EXEMPTION WAS COMPLIED WITH, THE CIT(APPEA LS) FOUND THAT THE ASSESSEE HAS NOT SUBMITTED CONTRIBUTION REPORT BEFORE 31 ST OCTOBER OF THE RESPECTIVE YEARS. 4. REFERRING TO THE LETTER SAID TO BE RECEIVED FROM ELECTION COMMISSION OF INDIA, A COPY OF WHICH IS AVAILABLE A T PAGE 247 OF THE PAPER-BOOK, THE LD. REPRESENTATIVE FOR THE ASSESSEE SUBMITTED THAT THE ASSESSEE FILED THE CONTRIBUTION REPORT TO THE E LECTION COMMISSION OF INDIA WHICH WAS ACKNOWLEDGED BY THE E LECTION COMMISSION OF INDIA. ON A QUERY FROM THE BENCH THA T THE LETTER DATED 29.10.2013 OF THE ELECTION COMMISSION OF INDI A CLARIFIES THAT THE ASSESSEE HAS SUBMITTED THE CONTRIBUTION REPORT TO THE ELECTION COMMISSION OF INDIA ON 26.08.2013, I.E. BEYOND THE DUE DATE FOR FILING OF THE SAME, THE LD. REPRESENTATIVE SUBMITTE D THAT THE ASSESSEE, IN FACT, FILED THE REPORT ON 03.11.2009 A ND 13.12.2007 RESPECTIVELY. THEREFORE, ACCORDING TO THE LD. REPR ESENTATIVE, THE COMMUNICATION SAID TO BE RECEIVED BY THE ASSESSING OFFICER FROM ELECTION COMMISSION OF INDIA SAYING THAT THE ASSESS EE HAS NOT FILED 4 I.T.A. NOS.478 & 479/CHNY/10 I.T.A. NO.314/CHNY/13 THE CONTRIBUTION REPORT IS NOT CORRECT. REFERRING TO THE VARIOUS PAGES IN THE PAPER-BOOK, THE LD. REPRESENTATIVE SUBMITTED THAT THE CONTRIBUTION DETAILS WERE FURNISHED BEFORE THE ELEC TION COMMISSION OF INDIA WELL WITHIN THE TIME BY FAX AS WELL AS BY SPEED POST. THEREFORE, ACCORDING TO THE LD. REPRESENTATIVE, THE ELECTION COMMISSION OF INDIA IS NOT CORRECT IN SAYING THAT I T WAS RECEIVED ONLY ON 26 TH AUGUST, 2013. PROBABLY, ACCORDING TO THE LD. REPRESENTATIVE, THE ELECTION COMMISSION OF INDIA MI GHT HAVE RECEIVED A COPY OF CONTRIBUTION REPORT ON 26.08.201 3 AND THE ORIGINAL REPORT WAS FILED ON 03.11.2006. THEREFORE , THE ASSESSEE IS ELIGIBLE FOR EXEMPTION UNDER SECTION 13A OF THE ACT . 4. ON THE CONTRARY, SHRI T.R. SENTHIL KUMAR, THE LD . SR. STANDING COUNSEL FOR THE REVENUE, SUBMITTED THAT TH E REPORT REQUIRED TO BE FILED UNDER SECTION 29C OF THE REPRE SENTATION OF THE PEOPLE ACT, 1951 HAS TO BE FILED ON OR BEFORE 31 ST OCTOBER OF THE RESPECTIVE YEARS IN THE PRESCRIBED FORM. ACCORDING TO THE LD. SR. STANDING COUNSEL, THE ASSESSEE HAS NOT FILED THE RE PORT IN THE PRESCRIBED FORM, THEREFORE, THE ELECTION COMMISSION OF INDIA CLEARLY SAID THAT THE REPORT WAS NOT FILED. REFERRING TO T HE COPY OF THE LETTER OF THE ELECTION COMMISSION OF INDIA DATED 13.02.200 7, A COPY OF 5 I.T.A. NOS.478 & 479/CHNY/10 I.T.A. NO.314/CHNY/13 WHICH IS AVAILABLE AT PAGE 39 OF THE ASSESSEES PAP ER-BOOK, THE LD. SR. STANDING COUNSEL SUBMITTED THAT THE ELECTION CO MMISSION OF INDIA HAS CLARIFIED THAT THE CONTRIBUTION REPORT WA S NOT RECEIVED AS REQUIRED UNDER SECTION 29C(3) OF THE REPRESENTATION OF THE PEOPLE ACT, 1951. IN FACT, IT WAS RECEIVED BY THE ELECTIO N COMMISSION OF INDIA ONLY ON 26.08.2013. THEREFORE, ACCORDING TO THE LD. SR. STANDING COUNSEL, IT WAS BEYOND THE TIME LIMIT PRES CRIBED FOR FILING THE CONTRIBUTION REPORT FOR CLAIMING EXEMPTION UNDE R SECTION 13A OF THE ACT. PLACING RELIANCE ON THE JUDGMENT OF DELHI HIGH COURT IN CIT V. INDIAN NATIONAL CONGRESS (I) / ALL INDIA CONGRES S COMMITTEE (2016) 67 TAXMANN.COM 323, THE LD. SR. STANDING COU NSEL SUBMITTED THAT WHEN A POLITICAL PARTY FAILED TO FIL E THE CONTRIBUTION REPORT BEFORE THE ELECTION COMMISSION OF INDIA WITH IN THE TIME LIMIT PRESCRIBED, IT IS NOT ENTITLED FOR EXEMPTION UNDER SECTION 13A OF THE ACT. THE LD. SR. STANDING COUNSEL HAS ALSO PLACED HIS RELIANCE ON ANOTHER JUDGMENT OF DELHI HIGH COURT IN CIT V. JANA TA PARTY (2016) 68 TAXMANN.COM 299. 5. REFERRING TO THE PROCEEDING INITIATED UNDER SECT ION 153C OF THE ACT, THE LD. SR. STANDING COUNSEL FOR THE REVEN UE SUBMITTED THAT ADMITTEDLY, THERE WAS A SEARCH PROCEEDING INIT IATED IN THE CASE 6 I.T.A. NOS.478 & 479/CHNY/10 I.T.A. NO.314/CHNY/13 OF SHRI A. VIJAYAKANT, THE FOUNDER OF THE ASSESSEE- POLITICAL PARTY. ACCORDING TO THE LD. SR. STANDING COUNSEL, CERTAIN MATERIALS WERE FOUND DURING THE COURSE OF SEARCH OPERATION IN THE CASE OF SHRI A. VIJAYKANT, WHICH ARE RELATABLE TO POLITICAL PARTY, THE ASSESSEE HEREIN. THEREFORE, ACCORDING TO THE LD. SR. STANDING COUNSE L, IN EXERCISE OF POWER CONFERRED UNDER SECTION 153C OF THE ACT, THE ASSESSEE BEING THE PERSON OTHER THAN THE SEARCHED PERSON, THE PROC EEDING WAS RIGHTLY INITIATED UNDER SECTION 153C OF THE ACT. T HEREFORE, ACCORDING TO THE LD. SR. STANDING COUNSEL, IT IS NOT CORRECT TO SAY THAT NO PROCEEDING CAN BE INITIATED AGAINST THE ASSESSEE SI NCE THERE WAS NO SEARCH PROCEEDING. 6. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS ON EITH ER SIDE AND PERUSED THE RELEVANT MATERIAL AVAILABLE ON RECORD. ADMITTEDLY, THERE WAS A SEARCH PROCEEDING AT THE RESIDENCE OF SHRI A. VIJAYAKANT, THE FOUNDER OF THE ASSESSEE-POLITICAL PARTY. THE REVEN UE CLAIMS THAT CERTAIN INCRIMINATING MATERIALS RELATING TO THE ASS ESSEE WERE FOUND DURING THE COURSE OF SEARCH OPERATION. SURVEY OPERA TION ALSO APPEARS TO HAVE BEEN MADE IN THE HANDS OF THE ASSES SEE HEREIN. THEREFORE, IT IS OBVIOUS THAT THE ASSESSEE IS A PER SON OTHER THAN THE SEARCHED PERSON. UNDER THE SCHEME OF THE INCOME-TA X ACT, IN 7 I.T.A. NOS.478 & 479/CHNY/10 I.T.A. NO.314/CHNY/13 RESPECT OF SEARCHED PERSON, THE PROCEEDING HAS TO B E INITIATED UNDER SECTION 153A OF THE ACT. IF A MATERIAL WAS F OUND DURING THE COURSE OF SEARCH OPERATION, WHICH IS RELATABLE TO A PERSON OTHER THAN THE SEARCHED PERSON, THE PROCEEDING HAS TO BE INITI ATED UNDER SECTION 153C OF THE ACT. THEREFORE, THIS TRIBUNAL IS OF THE CONSIDERED OPINION THAT THE ASSESSING OFFICER HAS R IGHTLY INITIATED PROCEEDING UNDER SECTION 153C OF THE ACT AGAINST TH E ASSESSEE BEING A POLITICAL PARTY. THEREFORE, THIS TRIBUNAL DO NOT FIND ANY MERIT IN THE CONTENTION OF THE ASSESSEE. ACCORDINGLY, TH E SAME IS REJECTED. 7. COMING TO THE CLAIM OF EXEMPTION UNDER SECTION 1 3A OF THE ACT, THE MAIN CONTENTION OF THE REVENUE APPEARS TO BE THAT THE ASSESSEE HAS NOT FILED THE CONTRIBUTION REPORT AS R EQUIRED UNDER SECTION 29C OF THE REPRESENTATION OF THE PEOPLE ACT , 1951 BEFORE THE ELECTION COMMISSION OF INDIA WITHIN THE DUE DAT E AND IN THE PRESCRIBED FORM. THE ELECTION COMMISSION OF INDIA BY ITS LETTER DATED 29.10.2013 HAS STATED THAT THE ASSESSEE HAS S UBMITTED THE CONTRIBUTION REPORT TO ELECTION COMMISSION OF INDIA ON 26.08.2013. THE RELEVANT ASSESSMENT YEARS ARE 2006-07 AND 2007- 08, WHICH ARE NOT UNDER CONSIDERATION. FOR THE PURPOSE OF CO NVENIENCE, WE 8 I.T.A. NOS.478 & 479/CHNY/10 I.T.A. NO.314/CHNY/13 ARE REPRODUCING THE LETTER OF ELECTION COMMISSION O F INDIA, A COPY OF WHICH IS AVAILABLE AT PAGE 247 OF THE PAPER-BOOK. ELECTION COMMISSION OF INDIA NIRVACHAN SADAN, ASHOKA ROAD, NEW DELHI-110001 NO.56/CR/2013/PPEMS/VOL-LL/535 DATED: 29TH OCTOBER, 2013 TO THE PRESIDENT/TREASURER, DESIYA MURPOKKU DRAVIDA KAZHAGAM, 125/7 JAWAHARLAL NEHRU SALAI, (LOOFT ROAD), KOYAMBEDU, CHENNAI-600 107 SUBJECT: FILING OF CONTRIBUTION REPORT FOR THE YEAR , 2005-06 AND 2006-2007-REGADING. SIR, I AM DIRECTED TO CERTIFY THAT DESIYA MURPOKKU DRAVI DA KAZHAGAM, A UN-RECOGNIZED PARTY, HAS SUBMITTED THE CONTRIBUTI ON REPORT TO THE ELECTION COMMISSION OF INDIA, ON 26TH AUGUST, 2013 FOR THE FINANCIAL YEAR, 2005-06 AND 2006-2007. AS REQUIRED UNDER SUB-SECTION (1) OF SEC TION 29C OF THE REPRESENTATION OF THE PEOPLE ACT, 1951 IN FO RM 24A APPENDED TO THE CONDUCT OF ELECTION RULES, 1961. A CERTIFIED C OPY OF THE SAID REPORT IS ATTACHED HEREWITH. YOURS FAITHFULLY, SD/- (MALAY MALLICK) UNDER SECRETARY 8. THE ASSESSEE HAS ALSO FILED ANOTHER COPY OF LETT ER SAID TO BE RECEIVED FROM ELECTION COMMISSION OF INDIA, WHICH I S AVAILABLE AT PAGE 41 OF THE PAPER-BOOK, WHICH READS AS FOLLOWS:- 9 I.T.A. NOS.478 & 479/CHNY/10 I.T.A. NO.314/CHNY/13 ELECTION COMMISSION OF INDIA NIRVACHAN SADAN, ASHOKA ROAD, NEW DELHI-11OOO1. NO.56/CR (UN-RECOGNISED)/2009/JS-III/PPS-II/871 DATED: 12TH NOVEMBER, 2009. TO THE PRESIDENT, DESIYA MURPOKKU DRAVIDA KAZHAGAM, 125/7, JAWAHARLAL NEHRU SALAI, (100 FEET ROAD), KOYAMBEDU, CHENNAI-600107, TAMIL NADU SUBJECT: - DESIYA MURPOKKU DRAVIDA KAZHAGAM FILING OF CONTRI BUTION REPORT FOR THE YEAR 2005-06 AND 2006-07- REGARDING. SIR, I AM DIRECTED TO REFER TO YOUR LETTERS DATED 2.3.20 09, 19.8.2009 AND 91 1.2009, ON THE SUBJECT CITED ABOVE AND TO STATE THAT YOUR PARTY HA D SUBMITTED SOME DOCUMENTS ABOUT INCOME EXPENDITURE OF THE PARTY ALONGWITH ACKNOWLEDGEMENT OF INCOME TAX RETURN FILED BY YOUR PARTY FOR THE FINANCIAL YEARS 2005-06 AND 2006-07. NO CONTRIBUTION REPORTS FOR THE FINANCIAL YEARS 2005-06 AND 2006-07 WERE FILED BY THE PARTY U NDER SECTION 29C (3) OF THE R.P.ACT, 1951 IN THE PRESCRIBED PERFO RMA AND WITHIN THE DUE DATE OF SUBMISSION OF THE CONTRI BUTION R E PORT, ALTHOUGH THE PAPERS INCLUDED A SHEET WITH THE HEADING CONTRIBUTION RECEIVED MORE THAN RS. 20000/- IN 2005 - 2006 AND WITH THE HEADI NG LIST OF CONTRIBUTION PAID MORE THAN RS. 20000/- IN 2006 2007. IN THIS CONNECTION, IT IS ALSO POINTED OUT THAT THE COMMISSION ISSUES CERTIFICATE OF FILING OF CONTRIBUTION REPORT ONLY TO THOSE PARTIES WHO FURNISHES THE CONTRIBUTION REPORT UNDER SECTION 29C(3) OF THE REPRESENTATION OF THE P EOPLE ACT, 1951 IN THE PRESCRIBED PERFORMA (I.E. IN FORM 24A) AND WITHIN THE TIME PRE SCRIBED LIMIT I.E. BEFORE THE 3L ST OCTOBER OF THE RESPECTIVE YEAR. THE DOCUMENTS FOR THE FINAN CIAL YEARS 2005-06 AND 2006-07 REFERRED TO ABOVE WERE RECEIVED IN THE COMMSSION ON 3.11.2006 AND 13.12.2007 RESPECTIV ELY. IN VIEW OF THE ABOVE, YOUR REQUEST FOR ISSUING THE CERTIFICATE OF FURNISHING THE CONTRIBUTION REPORT FOR THE FINANCIAL YEARS 2005-06 AND 2006-07 CANNOT BE ACCEPTED. CERTIFIED COPIES OF THE DOCUMENTS SUBMITTED BY YOUR PARTY TO THE COMMISSION FOR THE AFORESAID FINANCIAL YEARS 2005-06 AND 2006-07 ARE F ORWARDED HER E WITH AS REQUESTED IN THE PARTYS LETTER DATED 9.11.2009. YOURS FAITHFULLY, END: AS ABOVE SD/- (ASHISH CHAKRABORTY) UNOER SECRETARY 9. THIS LETTER OF THE ELECTION COMMISSION OF INDIA DATED 12.11.2009 CLEARLY SAYS THAT NO CONTRIBUTION REPORT S WERE FILED BY 10 I.T.A. NOS.478 & 479/CHNY/10 I.T.A. NO.314/CHNY/13 THE ASSESSEE FOR THE FINANCIAL YEARS 2005-06 AND 20 06-07 RELEVANT TO ASSESSMENT YEARS 2006-07 AND 2007-08 WHICH ARE U NDER CONSIDERATION, IN THE PRESCRIBED FORM WITHIN THE DU E DATE FOR SUBMISSION OF CONTRIBUTION REPORT. ANOTHER LETTER OF ELECTION COMMISSION OF INDIA IS AVAILABLE AT PAGE 39 OF THE PAPER-BOOK WHICH READS AS FOLLOWS:- SECRETARIAT OF THE ELECTION COMMISSION OF INDIA NO.56/C.R(UN-RECG.)/2006/J.S.III/419 DATED: 13 TH FEBRUARY, 2007 NIRVACHAN SADAN ASHOKA ROAD, NEW DELHI-110001. TO SHRI M. RAJAN, ASSISTANT DIRECTOR OF INCOME TAX INVESTIGATION UN IT I, TRICHY (CAMP-CHENNAI), SECOND FLOOR, OLD NO.108, NEW NO.46, MAHATMA GANDHI SALAI, NUNGAMBAKKAM, CHENNAI 34 . SUBJECT:- DESIYA MURPOKKU DRAVIDA KAZHAGAM FILING O F CONTRIBUTION REPORT - REGARDING SIR, I AM DIRECTED TO REFER TO YOUR LETTER NO.ADIT/TRY/2 006-07 DATED 01.02.2007 ON THE SUBJECT CITED AND TO INFORM THAT THE DESIYA MURPOKKU DRAVIDA KAZHAGAM A REGISTERED UN-RECOGNISED POLITICAL PART Y HAS NOT SUBMITTED TO THE COMMISSION, ANY REPORT OF CONTRIBUTION RECEIVED BY THE PARTY UNDER SECTION 29C(3) OF THE REPRESENTATION OF THE PEOPLE ACT, 1951 FOR THE FINANCIAL YEAR 2005-2006. YOURS FAITHFULLY, SD/- (S.R.KAR) UNDER SECRETARY 11 I.T.A. NOS.478 & 479/CHNY/10 I.T.A. NO.314/CHNY/13 10. THIS LETTER OF THE ELECTION COMMISSION OF INDIA IN CATEGORICAL TERM SAYS THAT THE ASSESSEE, A REGISTERED UNRECOGNI SED POLITICAL PARTY, HAS NOT SUBMITTED TO THE COMMISSION ANY REPO RT OF CONTRIBUTION RECEIVED UNDER SECTION 29C(3) OF THE R EPRESENTATION OF THE PEOPLE ACT, 1951. IN VIEW OF THIS LETTER OF TH E ELECTION COMMISSION OF INDIA, IT IS OBVIOUS THAT THE ASSESSE E HAS NOT FILED THE CONTRIBUTION REPORT BEFORE THE ELECTION COMMISS ION OF INDIA IN THE PRESCRIBED FORM WITHIN THE DUE DATE. NOW, THE ASSESSEE CLAIMS THAT THE LETTER OF THE ELECTION COMMISSION OF INDIA IS NOT DISCLOSING THE CORRECT FACT AND THE ASSESSEE HAS INVITED THE A TTENTION OF THIS TRIBUNAL TO SOME OF THE PAPERS AVAILABLE IN THE PAP ER-BOOK AND CLAIMS THAT THE ELECTION COMMISSION OF INDIA HAS IS SUED A CERTIFICATE SAYING THAT CONTRIBUTION REPORT WAS VERY MUCH FILED WITHIN THE DUE DATE. THIS TRIBUNAL IS OF THE CONSIDERED OPINION T HAT THE ELECTION COMMISSION OF INDIA IS THE COMPETENT AUTHORITY TO C ERTIFY WHETHER THEY HAVE RECEIVED THE CONTRIBUTION REPORT AS REQUI RED UNDER SECTION 29C OF THE REPRESENTATION OF THE PEOPLE ACT, 1951. BUT, THE ASSESSEE DISPUTES THE CONTENT OF THE LETTER OF THE ELECTION COMMISSION OF INDIA DATED 29.10.2013. THIS TRIBUNA L BEING A APPELLATE AUTHORITY UNDER THE PROVISIONS OF INCOME- TAX ACT, CANNOT GO INTO THE CONTENTION OF THE ASSESSEE THAT THE FAC TS MENTIONED IN 12 I.T.A. NOS.478 & 479/CHNY/10 I.T.A. NO.314/CHNY/13 THE LETTER OF THE ELECTION COMMISSION OF INDIAS LE TTER DATED 29.10.2013 ARE NOT CORRECT. IN OTHER WORDS, UNLES S THIS TRIBUNAL HEARS THE ELECTION COMMISSION OF INDIA, THE CONTENT ION OF THE LETTER CANNOT BE DOUBTED. UNDER THE SCHEME OF THE INCOME- TAX ACT, THE DISPUTE WITH REGARD TO COMPUTATION OF TAXABLE INCOM E IS BETWEEN THE TAXPAYER AND INCOME-TAX DEPARTMENT. THE ELECTION C OMMISSION OF INDIA CANNOT BE IMPLEADED AS PARTY IN THE PROCEEDIN GS BEFORE THIS TRIBUNAL. THEREFORE, IF THE ASSESSEE CLAIMS THAT T HE CONTENT OF THE LETTER OF ELECTION COMMISSION IS NOT CORRECT, IT IS OPEN TO THE ASSESSEE TO CHALLENGE THE SAME BEFORE THE APPROPRIA TE FORUM. THE ELECTION COMMISSION HAS NO ROLE IN DETERMINING THE TAXABLE INCOME. THE ELECTION COMMISSION OF INDIA, BEING ONE OF THE INDEPENDENT CONSTITUTIONAL FUNCTIONARIES UNDER THE CONSTITUTION OF INDIA, HAS CERTIFIED THAT THEY HAVE RECEIVED THE CONTRIBUTION REPORT FROM THE ASSESSEE ONLY ON 26.10.2013. THIS REPORT OF THE EL ECTION COMMISSION OF INDIA CANNOT BE DOUBTED BY THIS TRIBU NAL. THEREFORE, IT IS OBVIOUS THAT THE ASSESSEE HAS NOT FILED THE C ONTRIBUTION REPORT TO THE ELECTION COMMISSION OF INDIA AS REQUIRED UNDER SECTION 29C OF THE REPRESENTATION OF THE PEOPLE ACT, 1951, WHICH I S ONE OF THE PRE- CONDITIONS FOR CLAIMING EXEMPTION UNDER SECTION 13A OF THE ACT. IN VIEW OF THE ABOVE, THIS TRIBUNAL DO NOT FIND ANY RE ASON TO INTERFERE 13 I.T.A. NOS.478 & 479/CHNY/10 I.T.A. NO.314/CHNY/13 WITH THE ORDER OF THE LOWER AUTHORITY AND ACCORDING LY THE SAME IS CONFIRMED. 11. THE ASSESSEES APPEALS FOR ASSESSMENT YEARS 200 6-07 AND 2007-08 ARE DISMISSED. 12. NOW COMING TO ASSESSMENT YEAR 2009-10, THE ASSE SSEE FILED A COPY OF LETTER RECEIVED FROM ELECTION COMMISSION OF INDIA WHICH CLEARLY SAYS THAT THE CONTRIBUTION REPORT WAS RECEI VED BY THE ELECTION COMMISSION OF INDIA ON 30.09.2009 WHICH IS WELL WIT HIN THE DUE DATE PRESCRIBED FOR FILING THE CONTRIBUTION REPORT. THIS LETTER OF THE ELECTION COMMISSION OF INDIA DATED 11.10.2011 READS AS FOLLOWS:- ELECTION COMMISSION OF INDIA NIRVACHAND SADAN, ASHOKA ROAD, NEW DELHI-110 001 . NO.56/CR(UN-RECOG)/2009-10/PPEEM/20 DATED: 11.10.2011 TO THE PRESIDENT/TREASURE, DESIYA MURPOKKU DRAVIDA KAZHAGAM, NO.125/7, JAWAHARLAL NEHRU SALAI (100 FT. ROAD), KOYAMBEDU, CHENNAI - 600 107. SUBJECT :- DECLARATION OF DONATION RECEIVED BY THE PARTY DURING THE FINANCIAL YEAR 2008-09 UNDER SECTION 29C OF THE REPRESENTATION OF THE PEOPLE ACT, 1951 REGARDING 14 I.T.A. NOS.478 & 479/CHNY/10 I.T.A. NO.314/CHNY/13 SIR, I AM DIRECTED TO CERTIFY THAT THE DESIYA MURPOKKU D RAVIDA KAZHAGAM, A REGISTERED UNRECOGNISED POLITICAL PARTY , HAS SUBMITTED THE CONTRIBUTION REPORT TO THE ELECTION COMMISSION OF I NDIA FOR THE FINANCIAL YEAR 2008-09 RECEIVED ON 30.09.2009 AND RELEVANT DOCUMENTS ON 13.01.2011 UNDER SUB-SECTION (1) OF SECTION 29C OF THE R EPRESENTATION OF THE PEOPLE ACT, 1951 IN FORM 24A APPENDED TO THE CONDU CT OF ELECTION RULES, 1961. A CERTIFIED COPY OF THE SAID REPORT IS A TTACHED HEREWITH. YOURS FAIHFULLY, SD/- (S.K. RUDOLA) SECRETARY 13. SINCE THE ELECTION COMMISSION OF INDIA CERTIFIE D THAT THE ASSESSEE HAS FILED THE CONTRIBUTION REPORT AND IT W AS RECEIVED ON 30.09.2009, THE ASSESSING OFFICER HAS TO EXAMINE WH ETHER THE OTHER THREE CONDITIONS WERE COMPLIED WITH BY THE ASSESSEE OR NOT. BOTH THE AUTHORITIES BELOW HAVE NOT EXAMINED THE CLAIM O F EXEMPTION UNDER SECTION 13A OF THE ACT. THEREFORE, THIS TRIB UNAL IS OF THE CONSIDERED OPINION THAT THE MATTER NEEDS TO BE RE-E XAMINED BY THE ASSESSING OFFICER FOR THE ASSESSMENT YEAR 2009-10. ACCORDINGLY, ORDERS OF BOTH THE AUTHORITIES BELOW ARE SET ASIDE. THE ASSESSING OFFICER SHALL RECONSIDER THE MATTER IN THE LIGHT OF THE LETTER DATED 11.10.2011RECEIVED FROM ELECTION COMMISSION OF INDI A ALONG WITH THE CONTRIBUTION REPORT RECEIVED BY THE ELECTION CO MMISSION OF INDIA 15 I.T.A. NOS.478 & 479/CHNY/10 I.T.A. NO.314/CHNY/13 ON 30.09.2009 AND THEREAFTER DECIDE THE ISSUE AFRES H IN ACCORDANCE WITH LAW, AFTER GIVING A REASONABLE OPPORTUNITY TO THE ASSESSEE. 14. THE ASSESSEES APPEAL FOR ASSESSMENT YEAR 2009- 10 IS ALLOWED FOR STATISTICAL PURPOSES. 15. TO SUM UP THE RESULT, THE ASSESSEES APPEALS FO R ASSESSMENT YEARS 2006-07 AND 2007-08 ARE DISMISSED, WHEREAS, THE APPEAL FOR ASSESSMENT YEAR 2009-10 IS ALLOWED F OR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE COURT ON 6 TH FEBRUARY, 2019 AT CHENNAI. SD/- SD/- ( ! ' # ) ( . . . ) (INTURI RAMA RAO) (N.R.S. GANESAN) % / ACCOUNTANT MEMBER /JUDICIAL MEMBER /CHENNAI, 7 /DATED, THE 6 TH FEBRUARY, 2019. KRI. 0 .389 :9*3 /COPY TO: 1. ,- /APPELLANT 2. ./,- /RESPONDENT 3. 2 ;3 () /CIT(A)-I, CHENNAI 4. 2 ;3 /CIT, CENTRAL-I, CHENNAI 5. 9< .3 /DR 6. =) > /GF.