ITO (Exemptions) , Rohtak V. Krishan Education Society , Haryana

ITA 4258/DEL/2019

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 0327 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 1 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-06-2020
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: D
• Assessment Year: 2013-2014
• Appeal Filed On: 10-05-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: JAGDISH SINGH SENIOR
• Keywords: Tax effect
• Section: 201

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL DELHI DELHI DELHI DELHI FRIDAY BENCH FRIDAY BENCH FRIDAY BENCH FRIDAY BENCH A AA A : NEW DELHI : NEW DELHI : NEW DELHI : NEW DELHI (THROUGH VIDEO CONFERENCING) (THROUGH VIDEO CONFERENCING) (THROUGH VIDEO CONFERENCING) (THROUGH VIDEO CONFERENCING) BEFORE SHRI G.S. PANNU BEFORE SHRI G.S. PANNU BEFORE SHRI G.S. PANNU BEFORE SHRI G.S. PANNU, ,, , VICE PRESIDENT AND VICE PRESIDENT AND VICE PRESIDENT AND VICE PRESIDENT AND SHRI SUDHANSHU SRIVASTAVA SHRI SUDHANSHU SRIVASTAVA SHRI SUDHANSHU SRIVASTAVA SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER , JUDICIAL MEMBER , JUDICIAL MEMBER , JUDICIAL MEMBER ITA NO. ITA NO. ITA NO. ITA NO. 4258 4258 4258 4258 /DEL/201 /DEL/201 /DEL/201 /DEL/201 9 99 9 ASSESSMENT YEAR ASSESSMENT YEAR ASSESSMENT YEAR ASSESSMENT YEAR : : : : 201 201 201 201 3 33 3 - -- - 14 1414 14 INCOME TAX OFF INCOME TAX OFF INCOME TAX OFF INCOME TAX OFF ICER ICER ICER ICER (EXEMPTIONS), (EXEMPTIONS), (EXEMPTIONS), (EXEMPTIONS), ROHTAK. ROHTAK. ROHTAK. ROHTAK. VS. VS. VS. VS. KRISHAN EDUCATION SOCIETY, KRISHAN EDUCATION SOCIETY, KRISHAN EDUCATION SOCIETY, KRISHAN EDUCATION SOCIETY, C/O ARUN KUMAR JINDAL, C/O ARUN KUMAR JINDAL, C/O ARUN KUMAR JINDAL, C/O ARUN KUMAR JINDAL, GALI NO.3, GALI NO.3, GALI NO.3, GALI NO.3, MANDI DABWALI, MANDI DABWALI, MANDI DABWALI, MANDI DABWALI, HARYANA. HARYANA. HARYANA. HARYANA. PAN : AAAAK6861A. PAN : AAAAK6861A. PAN : AAAAK6861A. PAN : AAAAK6861A. (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI JAGDISH SINGH, SENIOR DR. RESPONDENT BY : NONE. DATE OF HEARING : 19 1919 19.06.2020 .06.2020 .06.2020 .06.2020 DATE OF PRONOUNCEMENT : 19.06.2020 19.06.2020 19.06.2020 19.06.2020 ORDER ORDER ORDER ORDER PER G.S. PANNU PER G.S. PANNU PER G.S. PANNU PER G.S. PANNU, , , , VP VPVP VP : :: : THIS APPEAL BY THE REVENUE FOR THE ASSESSMENT YEAR 2013-14 IS DIRECTED AGAINST THE ORDER OF LEARNED CIT(A), ROHTA K DATED 20 TH FEBRUARY, 2019. 2. IT IS OBSERVED THAT THE TAX EFFECT IN THIS APPEA L BY THE REVENUE IS BELOW `50 LAKHS. THE CBDT IN ITS CIRCULAR NO.17/20 19 DATED 8 TH AUGUST, 2019 HAS REVISED THE MONETARY LIMIT FOR FILING OF T HE DEPARTMENTAL APPEALS TO THE ITAT AT `50 LAKHS. 3. LEARNED SENIOR DR AGREED THAT THE TAX EFFECT IN THIS APPEAL OF THE REVENUE IS BELOW `50 LAKHS. ITA-4258/DEL/2019 2 4. IN VIEW OF THE ABOVE POSITION, WE DEEM IT PROPER TO DISMISS THE APPEAL OF THE REVENUE IN THE LIGHT OF THE CIRCULAR NO.17/2019 OF THE CBDT DATED 8 TH AUGUST, 2019, AS NOT MAINTAINABLE. 5. IN THE RESULT, THE APPEAL OF THE REVENUE IS DISM ISSED. ABOVE DECISION WAS ANNOUNCED IN THE PRESENCE OF LEA RNED DR ON CONCLUSION OF VIRTUAL HEARING ON 19 TH JUNE, 2020. SD/- SD/- ( (( ( SUDHANSHU SRIVASTAVA SUDHANSHU SRIVASTAVA SUDHANSHU SRIVASTAVA SUDHANSHU SRIVASTAVA ) )) ) (G.S. PANNU (G.S. PANNU (G.S. PANNU (G.S. PANNU ) )) ) JUDICIAL JUDICIAL JUDICIAL JUDICIAL MEMBER MEMBER MEMBER MEMBER VICE PRESIDENT VICE PRESIDENT VICE PRESIDENT VICE PRESIDENT VK. COPY FORWARDED TO: - 1. APPELLANT : INCOME TAX OFFICER (EXEMPTIONS), R OHTAK. INCOME TAX OFFICER (EXEMPTIONS), ROHTAK. INCOME TAX OFFICER (EXEMPTIONS), ROHTAK. INCOME TAX OFFICER (EXEMPTIONS), ROHTAK. 2. RESPONDENT : KRISHAN EDUCATION SOCIETY, C/O ARUN KUMAR JINDAL, KRISHAN EDUCATION SOCIETY, C/O ARUN KUMAR JINDAL, KRISHAN EDUCATION SOCIETY, C/O ARUN KUMAR JINDAL, KRISHAN EDUCATION SOCIETY, C/O ARUN KUMAR JINDAL, GALI NO.3, MANDI DABWALI, HARYANA. GALI NO.3, MANDI DABWALI, HARYANA. GALI NO.3, MANDI DABWALI, HARYANA. GALI NO.3, MANDI DABWALI, HARYANA. 3. CIT 4. CIT(A) 5. DR, ITAT ASSISTANT REGISTRAR