Suguna Charitable Trust, Coimbatore V. DCIT (Exemptions) , Coimbatore

ITA 3159/CHNY/2017

• Counselvise Citation: [2018] 118 COUNSELVISE.COM (IT) 8630 (ITAT-CHENNAI)
• Duration Of Justice: 11 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-12-2018
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: D
• Assessment Year: 2013-2014
• Appeal Filed On: 26-12-2017
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Assessee Lawyers: R KUMAR
• Keywords: Charitable institution

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH, CHENNAI , , $ BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI S. JAYARAMAN, ACCOUNTANT MEMBER /. I.T.A. NO. 3159/CHNY/2017 / ASSESSMENT YEAR : 2013-14 M/S. SUGUNA CHARITABLE TRUST, NO. 5A, SATHYAMOORTHY ROAD RAM NAGAR, COIMBATORE 641 009. [PAN: AACTS 0371C] VS. DEPUTY COMMISSIONER OF INCOME TAX (EXEMPTIONS), COIMBATORE. ( / APPELLANT) ( %&' /RESPONDENT ) ASSESSEE BY : SHRI. R. KUMAR, ADVOCATE REVENUE BY : SHRI. M. S. NETRAPAL, JCIT 0 /DATE OF HEARING : 13.12.2018 0 /DATE OF PRONOUNCEMENT : 13.12.2018 / O R D E R PER S. JAYARAMAN, ACCOUNTANT MEMBER : THE ASSESSEE FILED THIS APPEAL AGAINST THE ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS)-2, CHENNAI IN ITA NO. 266/1 5-16 DATED 28.09.2017 FOR ASSESSMENT YEAR 2013-14. :-2-: ITA NO. 3159/CHNY/2018 2. M/S. SUGUNA CHARITABLE TRUST, THE ASSESSEE, IS RUNN ING A POLYTECHNIC COLLEGE AND INDUSTRIAL TRAINING. IT OW NS AN AUDITORIUM CALLED SUGUNA AUDITORIUM POPULARLY KNOWN AS SUGUNA KALYANAMANDAPAM AT COIMBATORE, LETS OUT FOR SOCIAL FUNCTIONS. WHILE MAKING THE ASSESSMENT FOR ASSESSMENT YEAR 201 3-14, THE ASSESSING OFFICER, INTER ALIA, TREATED THE INCOME E ARNED FROM THE KALYANAMANDAPAM AS AN INCOME FROM BUSINESS AND ASSE SSED ACCORDINGLY. AGGRIEVED, THE ASSESSEE FILED APPEAL BEFORE THE CIT(A). THE CIT(A) DISMISSED THE APPEAL. AGGRIEVED AGAINST THE ORDER OF THE LD. CIT(A), THE ASSESSEE FILED THIS APPEAL. 3. THE LD. AR SUBMITTED THAT THIS TRIBUNAL IN THE ASS ESSEES CASE FOR ASSESSMENT YEARS 2011-12 & 2012-13 IN ITA NOS. 2134 & 25/MDS/2016 DATED 05.12.2017 REMITTED THE ISSUE TO THE LD. CIT(A) FOR A FRESH CONSIDERATION. THIS BEING SO, THE DECI SION OF THE LD. CIT(A) RELYING ON HIS OWN ORDER IS NOT CORRECT AND HENCE THE APPEAL MAY BE ALLOWED. PER CONTRA, THE LD. DR SUBMITTED T HAT THE LD. CIT(A) WAS NOT HAVING THE BENEFIT OF THE ORDER RELI ED ON BY THE ITAT AS THE ITAT DECISION WAS RENDERED IN DECEMBER, 2017 , WHILE THE LD. CIT(A) DECIDED THE ISSUE IN SEPTEMBER, 2017. :-3-: ITA NO. 3159/CHNY/2018 4. WE HEARD THE RIVAL SUBMISSIONS. SINCE, THE SAME I SSUE IS REMITTED BACK TO THE LD. CIT(A) IN THE ASSESSEES O WN CASE FOR ASSESSMENT YEARS 2011-12 & 2012-13 VIDE THE ORDER, SUPRA, THIS ISSUE IS ALSO REMITTED BACK TO THE LD CIT(A) FOR FR ESH EXAMINATION. HE SHALL PASS A SPEAKING ORDER AFTER AFFORDING ADEQ UATE OPPORTUNITY TO THE ASSESSEE. 5. IN THE RESULT, THE ASSESSEES APPEAL IS PARTLY ALLO WED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 13 TH DECEMBER, 2018 AT CHENNAI. SD/- ( ) (GEORGE MATHAN) ! /JUDICIAL MEMBER SD/- ( ) (S. JAYARAMAN) ! /ACCOUNTANT MEMBER /CHENNAI, 5 /DATED: 13 TH DECEMBER, 2018 JPV 0%89:9 /COPY TO: 1. '/ APPELLANT 2. %&' /RESPONDENT 3. < ) (/CIT(A) 4. < /CIT 5. 9% /DR 6. /GF