ITO (Exemptions), New Delhi V. M/s. Young Women's Christian Association of Delhi, New Delhi

ITA 3275/DEL/2016

• Counselvise Citation: [2018] 126 COUNSELVISE.COM (IT) 3228 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 8 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-02-2018
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2009-2010
• Appeal Filed On: 03-06-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Charitable institution
• Section: 11

Judgement Text

INCOME TAX APPELLATE TRIBUNAL DELHI BENCH C: NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT ME MBER ITA NO.:- 3275/DEL/2016 ASSESSMENT YEAR: 2009-10 O R D E R PER AMIT SHUKLA, J.M. THE AFORESAID APPEAL HAS BEEN FILED BY TH E REVENUE DATED 17.3.2016, PASSED BY THE LD. CIT (APPEALS)-36, NEW DELHI IN RELATION TO THE PENALTY PROCEEDINGS U/S 271(1)(C) FOR THE ASS ESSMENT YEAR 2009- 10. THE REVENUE IS MAINLY AGGRIEVED BY THE DELETION O F PENALTY OF RS. 68,44,237/- MADE BY THE AO AFTER DENYING THE EXEMPTIO N U/S 11 ON THE GROUND THAT ASSESSEES ACTIVITIES ARE NON CHARITABL E IN NATURE IN TERMS OF PROVISO TO SECTION 2(15). ITO (EXEMPTIONS) WARD-2(3), ROOM NO. 2409, 24 TH FLOOR, BLOCK E-2, DR. S.P. MUKHERJEE CIVIC CENTRE NEW DELHI. VS. YOUNG WOMENS CHRISTIAN ASSOCIATION OF DELHI, ASHOK ROAD NEW DELHI 110 001 PAN AAATY0027H (APPELLANT) (RESPONDENT) DEPARTMENT BY: SHRI AMIT JAIN, SR. DR ASSESSEE BY : SHRI A.T. PANDA ADVOCATE MS. GARGI SETHI, ADVOCATE DATE OF HEARING 26/02/2018 DATE OF PRONOUNCEMENT 26/02/2018 ITA NO. 3275/DEL/2016 ITO VS. YOUNG WOMENS CHRISTI AN ASSOCIATION OF DELHI 2 2. BEFORE US, LD. COUNSEL FOR THE ASSESSEE SUBMI TTED THAT IN THE QUANTUM PROCEEDINGS, THE MATTER HAS BEEN DECIDED IN FAVOUR OF THE ASSESSEE, BY THE TRIBUNAL IN ITA 1019/DEL/2013 (ORDE R DATED 15.2.2016), WHEREIN THE ASSESSEE HAS BEEN GRANTED EXE MPTION U/S 11 BY HOLDING THAT ASSESSEES ACTIVITIES FALL WITHIN THE DE FINITION OF CHARITABLE PURPOSES U/S 2(15). LD. COUNSEL FURTHER POINTED OUT THAT THE SAID TRIBUNAL ORDER HAS BEEN AFFIRMED BY THE HON BLE HIGH COURT IN ITA NO. 509/2016, VIDE JUDGMENT DATED 2.8.2016. TH US, PENALTY LEVIED U/S 271(1)(C) HAS NO LEGS TO STAND. LD. DR AL SO ADMITTED THAT IN THE QUANTUM PROCEEDINGS THE ADDITIONS STAND DELETED AND THEREFORE, PENALTY LEVIED BY THE AO CANNOT BE SUSTAINED. 3. AFTER CONSIDERING THE AFORESAID FACT THAT, WHEN THE ADDITION ITSELF STANDS DELETED IN THE QUANTUM PROCEEDINGS AND S UCH AN ORDER HAS ATTAINED FINALITY FROM THE STAGE OF THE HONBLE HIGH COURT, THEN NO PENALTY U/S 271(1)(C) IS LEVIABLE. ACCORDINGLY, ORD ER OF THE LD. CIT (A) DELETING THE SAID PENALTY IS AFFIRMED. 4. IN THE RESULT APPEAL OF THE ASSESSEE IS DISM ISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 26 TH FEBRUARY, 2018. SD/- SD/- ITA NO. 3275/DEL/2016 ITO VS. YOUNG WOMENS CHRISTI AN ASSOCIATION OF DELHI 3 (PRASHANT MAHARISHI) (AMIT SHUKLA) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 26/02/2018 VEENA COPY FORWARDED TO 1. APPLICANT 2. RESPONDENT 3. CIT 4. CIT (A) 5. DR:ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI