M/s. Shivam Shailam Samiti, Hoshagabad V. The DCIT 1(1), Bhopal

ITA 37/IND/2014

• Counselvise Citation: [2016] 133 COUNSELVISE.COM (IT) 5823 (ITAT-INDORE)
• Duration Of Justice: 2 year(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-02-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2008-2009
• Appeal Filed On: 10-01-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: R A VERMA
• Assessee Lawyers: S N AGRAWAL
• Keywords: Opportunity of being heard
• Section: 148

Judgement Text

SHIVAAM SHAILAM SAMITI ITA 37/IND/2014 1 IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, INDORE SHRI B.C. MEENA, HONBLE ACCOUNTANT MEMBER ITA NO. 37/IND/2014 A.Y.2008-09 SHIVAM SHAILAM SAMITI SAMIRITANS HIGHER SECONDARY SCHOOL HOSHANGABAD ::: APPELLANT VS DCIT 1(1) RANGE 1, BHOPAL ::: RESPONDENT APPELLANT BY SHRI S.N. AGRAWAL AND SHRI PANKAJ MOGRA RESPONDENT BY SHRI R.A. VERMA DATE OF HEARING 21.12.10.2015 DATE OF PRONOUNCEMENT 2 . 2 . 201 6 O R D E R THIS APPEAL FILED BY THE ASSESSEE EMANATES FROM THE ORDER OF THE LEARNED CIT(A)-I, BHOPAL, DATED 9.10.201 3. SHIVAAM SHAILAM SAMITI ITA 37/IND/2014 2 2. THE ASSESSEE IS A REGISTERED SOCIETY. GROUND NOS. 1.1 TO 1.3 CHALLENGING THE ISSUING OF NOTICE U/S 148 OF THE ACT WERE NOT PRESSED. HENCE DISMISSED. 3. IN GROUND NOS. 2.1 TO 2.2 THE ISSUE INVOLVED IS NOT ALLOWING EXEMPTION U/S 10(23C)(IIIAD) OF THE ACT. 4. AFTER HEARING BOTH THE SIDES, IT IS NOTICED THAT T HE AIMS AND OBJECTS, AS MENTIONED IN THE ASSESSMENT ORDER , WERE NOT IN CONSONANCE WITH THE AIMS AND OBJECTS IN TH E BYE-LAWS OF THE SOCIETY. A COPY OF BYE-LAWS WAS PLAC ED AT PAGES 16 TO 25 OF THE PAPER BOOK. THE MAIN CONTENTION OF THE REVENUE FOR NOT ALLOWING THE CLAIM OF THE ASSESSEE U/S 10(23C)IIIAD) OF THE ACT IS THAT THE ASSESSEE INSTITUT ION IS NOT EXISTING SOLELY FOR THE PURPOSE OF EDUCATION BUT IT ALSO HAS OTHER AIMS AND OBJECTS ALSO LIKE CULTURAL ACTIVITIES, SOCIAL WELFARE AND SPORTS ACTIVITIES, ETC. SINCE THE AIMS AND OBJECTS, AS MENTIONED IN THE ORDERS OF THE AUTHORITIE S BELOW, ARE NOT IN CONSONANCE WITH THE AIMS AND OBJECTS AS SHIVAAM SHAILAM SAMITI ITA 37/IND/2014 3 PER THE BYE LAWS OF THE SOCIETY, THEREFORE, THE COR RECT FACTS HAVE NOT BEEN APPRECIATED BY THE AUTHORITIES BELOW. CONSIDERING THIS FACTUAL MATRIX, I FIND IT APPROPRIATE TO RESTORE THIS ISSUE TO THE FILE OF THE LEARNED CIT(A) FOR DECIDING THE ASSESSEES APPEAL DE NOVO AFTER GIVING THE ASSESSEE AN OPPORTUNITY OF BEING HEARD. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE STANDS ALLOWED FOR STATISTICAL PURPOSES. PRONOUNCED IN OPEN COURT ON 2 ND FEB., 2016 SD/- (B.C. MEENA) ACCOUNTANT MEMBER 2/2/2016