ITO, Rishikesh V. Shri Devlok Tirth Yatra Samiti, Rishikesh

ITA 4547/DEL/2013

• Counselvise Citation: [2016] 132 COUNSELVISE.COM (IT) 8149 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 8 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-04-2016
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: G
• Next Hearing Date: 13-04-2016
• Assessment Year: 2010-2011
• Appeal Filed On: 01-08-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ANIMA BARNWAL
• Assessee Lawyers: DR RAKESH GUPTA
• Keywords: Retrospective amendment; Tax effect; Benefit of exemption
• Section: 12AA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : G : NEW DELHI BEFORE SH. I.C. SUDHIR , JUDICIAL M EMBER AND SH. O.P. KANT , ACCOUNTANT MEMBER ITA NO. 4547 /DEL/ 2013 ASSESSMENT YEAR: 2010 - 11 INCOME TAX OFFICER, WARD - 1, RISHIKESH VS. SH. DEVLOK TIRTH YATRA SAMITI, 233, BANKHANDI, RISHIKESH GIR/PAN : AAHTS4866P (APPELLANT) (RESPONDENT) APPELLANT BY SMT. ANIMA BARNWAL, SR.DR RESPONDENT BY DR. RAKESH GUPTA & SH. SOMIL AGGARWAL, ADV. DATE OF HEARING 13.04.2016 DATE OF PRONOUNCEMENT 25.04.2016 ORDER PER O.P. KANT , A. M. : THIS APPEAL BY THE REVENUE IS DIRECTED AGAINST THE ORDER OF LEARNED COMMISSIONER OF INCOME TAX(APPEALS) DATED 22.05.2013 IN RELATION TO ASSESSMENT YEAR 2010 - 11 , RAISING THE FOLLOWING GROUNDS OF APPEAL: I. THE LD. CIT (A) HAS ERRED IN LAW AND ON FACTS IN ALLOWING THE BENEFIT OF EXEMPTION U/S 11 OF THE I.T. ACT, 1961 TO THE ASSESSEE - SOCIETY, AS PER THE AMENDED PROVISIONS OF SEC. 2(15) OF THE I.T. ACT, 1961, AS THE ACTIVITIES OF THE ASSESSEE - SOCIETY ARE IN THE NATURE OF BUSINESS FOR A CESS OR FEE, IRRESPECTIVE OF THE NATURE OF USE OR APPLICATION OR RETENTION OF THE INCOME FROM SUCH ACTIVITY. II. THE LD. CIT(A) HAS ERRED IN LAW AND ON FACTS WHILE ALLOWING THE EXEMPTION U/S 11 OF THE I.T. ACT, 1961 AS THE CIT, DEHRADUN HAD WITHDRAWN THE REGISTRATION U/S 12AA GRANTED TO THE ASSESSEE MUCH BEFORE THE DISPOSAL OF APPEAL IN THE CASE. III. THE LD. CIT(A) HAS ERRED IN LAW IN DIRECTING THE AO TO RE - EXAMINE AND QUANTIFY THE EXPENDITURE BY BILLS AND VOUCHERS TO BE PRODUCED BY THE ASS ESSEE BEFORE THE AO, AFRESH, AS THE SAME HAVE ALREADY BEEN CONFRONTED TO THE ASSESSEE, AND DISCUSSED DURING THE COURSE OF ASSESSMENT PROCEEDINGS. WHETHER THE CIT(A) IS EMPOWERED TO SET ASIDE THE ISSUE AS ABOVE AFTER 01.06.2001 (FINANCE ACT, 2001). IV. THAT T HE ORDER OF THE LD. CIT(A), DEHRA DUN, MAY BE SET ASIDE AND RESTORE BACK TO THE 2 ITA NO. 4547/DEL/2013 AY: 2010 - 11 FILE OF THE A.O. 2. WE HAVE HEARD BOTH THE PARTIES AND PERUSED THE RELEVANT MATERIAL ON RECORD . IT IS NOTICED THAT THE CBDT HAS ISSUED CIRCULAR NO. 21 OF 2015 DATED 10.12.2015 WITH RETROSPECTIVE EFFECT, REVISING THE MONETARY LIMIT TO RS.10,00,000/ - FOR NOT FILING APPEALS BEFORE THE TRIBUNAL. THE LD. SR. DEPARTMENTAL REPRESENTATIVE , ALTHOUGH SUPPORTED THE ORDER OF THE ASSESSING OFFICER, BUT COULD NOT CONTROVERT THE FACT THAT TA X EFFECT INVOLVED IN THE APPEAL IS LESS THAN RS.10,00,000/ - . 3. FROM PARA 10 OF THE ABOVE CIRCULAR , IT IS PALPABLE THAT THE INSTRUCTION IS APPLICABLE TO THE PENDING APPEALS ALSO WITH RETROSPECTIVE EFFECT AND THERE IS A CLEAR - CUT DIRECTION TO THE DEPARTMENT TO WITHDRAW OR NOT PRESS SUCH APPEALS FILED BEFORE THE ITAT , WHEREIN TAX EFFECT IS LESS THAN RS.10,00,000/ - . GOING BY THE PRESCRIPTION OF THE AFORE - NOTED CIRCULAR, WE ARE OF THE VIEW THAT THE REVENUE SHOULD HAVE EITHER NOT FILED THE INSTANT APPEAL BEFORE THE TRIBUNAL OR WITHDRAWN THE SAME AS THE TAX EFFECT IN THIS APPEAL IS ADMITTEDLY LESS THAN THE PRESCRIBED LIMIT I.E. RS. 10,00,000/ - FOR NOT FILING THE APPEAL . ACCORDINGLY , WE DISMISS THE INSTANT APPEAL W ITHOUT GOING INTO MERITS OF THE CASE. HOWEVER, THE DEPARTMENT IS AT LIBERTY TO FILE THE MISC ELLANEOUS APPLICATION, IF THE TAX EFFECT IS MORE THAN THE PRESCRIBED LIMITED OF RS. 10 LACS OR OTHERWISE. 3 ITA NO. 4547/DEL/2013 AY: 2010 - 11 4. IN THE RESULT, THE APPEAL OF THE REVENUE STAND S DISMISSED. THE DECISION IS PRONOUNCED IN THE OPEN COURT ON 2 5 T H APRIL , 2016 . S D / - S D / - ( I.C. SUDHIR) ( O.P. KANT ) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 2 5 T H APRIL , 2016 . RK/ - COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR ASST. REGISTRAR, ITAT, NEW DELHI