INCOME TAX OFFICER (Exemptions), Chandigarh V. M/s Batala Improvement Trust, Batala

ITA 473/ASR/2017

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 4985 (ITAT-AMRITSAR)
• Duration Of Justice: 2 year(s) 1 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-08-2019
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 23-08-2019
• Assessment Year: 2014-2015
• Appeal Filed On: 14-07-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Charitable institution; Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR BEFORE SH. B. R. BASKARAN, ACCOUNTANT MEMBER AND SH. N. K. CHOUDHRY, JUDICIAL MEMBER I.T.A. NO. 202/ASR/2013 A SSESSMENT YEAR: 2006-07 THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1, BATHINDA VS. M/S BALAJI FUN RESORTS PVT. LTD., BIBIWALA ROAD, BATHINDA [PAN: AACCB 5482G] (APPELLANT) (RESPONDENT) I.T.A. NO. 597/ASR/2017 AS SESSMENT YEAR: 2013-14 INCOME TAX OFFICER, WARD-2(1), AMRITSAR VS. SH. BALBIR SINGH, H. NO.170/3, GALI TARA CHAND, KATYAL, KATRA MIT SINGH, AMRITSAR [PAN: ECDPS 3320A] (APPELLANT) (RESPONDENT) I.T.A. NO. 473/ASR/2017 A SSESSMENT YEAR: 2014-15 INCOME TAX OFFICER (EXEMPTION), WARD -AMRITSAR VS. BATALA IMPROVEMENT TRUST, BATALA [PAN: AAATB 9994Q] (APPELLANT) (RESPONDENT) 2 I.T.A. NO. 609/ASR/2017 A SSESSMENT YEAR: 2013-14 THE INCOME TAX OFFICER, (EXEMPTIONS) WARD, JALANDHAR VS. SH. GURU HARGOBIND SAHIB CHARITABLE TRUST, OPP.- LUDHIANA HOSPITAL, VILL- KOTHE BAGGU, JAGRAON, DISTT. LUDHIANA [PAN: AACTS 9358K] (APPELLANT) (RESPONDENT) I.T.A. NO. 262/ASR/2014 A SSESSMENT YEAR: 2009-10 THE INCOME TAX OFFICER, WARD 1(2), JALANDHAR VS. SH. HARBHAJAN SINGH PROPS, M/S BHASIN & SONS, NAKODAR ROAD, JALANDHAR [PAN: AKFPS 6705F] (APPELLANT) (RESPONDENT) I.T.A. NO. 277/ASR/2014 A SSESSMENT YEAR: 2009-10 INCOME TAX OFFICER, WARD 1(3), JALANDHAR VS. SH. RAMANDEEP SINGH, PROP. M/S B. S. AGENCIES, H.NO. 7/235, NEW VIJAY NAGAR, JALANDHAR [PAN: AKFPS 6708J] (APPELLANT) (RESPONDENT) I.T.A. NOS. 131/2014 ASSESSMENT YEAR: 2009-10 INCOME TAX OFFICER, VS. SH. HARNEET SINGH, S/O GURB AX 3 WARD-1, PHAGWARA SINGH, 340-GURU NANAK PURA, PHAGWARA [PAN: ABQPS 4502E] (APPELLANT) (RESPONDENT) I.T.A. NO. 512/ASR/2017 A SSESSMENT YEAR: 2009-10 ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE MOGA, MOGA VS. SH. MANJIT KUMAR, H. NO. 618, DEV SAMAJ STREET, MOGA [PAN: ACCPK 4197J] (APPELLANT) (RESPONDENT) I.T.A. NO. 175/ASR/2013 A SSESSMENT YEAR: 2009-10 DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE MOGA VS. SH. MANJIT KUMAR, #618, DEV SAMAJ STREET, MOGA [PAN: ACCPK 4197J] (APPELLANT) (RESPONDENT) I.T.A. NO. 45/ASR/2011 AS SESSMENT YEAR: 2007-08 THE DEPUTY COMMISSIONER OF INCOME TAX, RANGE-III, JALANDHAR VS. SH. RAKESH KUMAR AGARWAL, 301-A, GURU TEGH BAHADUR NAGAR, JALANDHAR [PAN: AAKPA 3150H] (APPELLANT) (RESPONDENT) 4 APPELLANTS BY: SH. CHARAN DASS (D.R.) RESPONDENTS BY : S/SH. VINEET KRISHAN (ADV.), AVI SH MAHAJAN (CA), WRITTEN SUBMISSION, SANDEEP VIJH (CA) DATE OF HEARING: 23.08.2019 DATE OF PRONOUNCEMENT: 23.08.2019 ORDER PER BENCH: THE REVENUE DEPARTMENT HAS PREFERRED THE CAPTIONED APPEALS AGAINST THE ORDERS IMPUGNED HEREIN PASSED BY THE LD. CIT(A) IN THE CAPTIONED MATTER U/S 250(6) OF THE ACT, 1961 (HEREINAFTER CALLED AS THE ACT). 2. AT THE OUTSET IT IS OBSERVED THAT TAX EFFECT INV OLVED IN THE APPEALS UNDER CONSIDERATION INDIVIDUALLY IS NOT MORE THAN 50 LACS , HENCE THE INSTANT APPEALS ARE LIABLE TO BE DISMISSED AS NOT MAINTAINABLE, IN VIEW OF THE LATEST CBDT CIRCULAR NO.17/2019, DATED 08.08.2019 WHEREBY THE REVENUE DE PARTMENT IS PRECLUDED FROM FILING THE APPEALS(S)BEFORE APPELLATE TRIBUNAL AGAI NST THE ORDER (S) OF CIT(A), IN WHICH THE TAX EFFECT DOES NOT EXCEED RS. 50,00,000/ - AS SPECIFIED IN THE CIRCULAR AND THE CBDT CLARIFICATION DATED 20 TH AUGUST 2019 WHEREBY IT IS CLARIFIED THAT REVISED MONETARY LIMITS SO MENTIONED IN THE CIRCULA R 17/2019 IS APPLICABLE TO ALL PENDING SLPS/APPEALS/CROSS OBJECTIONS/REFERENCES. 3. HOWEVER THE LIBERTY IS GRANTED TO THE REVENUE DEPAR TMENT TO SEEK RECALL OF THE ORDER, IN CASE IT REALIZE THAT THE CAPTIONED AP PEAL FALLS WITHIN THE EXCEPTION AS PRESCRIBED IN CIRCULAR NO.03/2018 (SUPRA) AND/OR HA VING INVOLVED THE TAX EFFECT MORE THAN RS. 50 LACS. 5 4. IN THE RESULT, THE APPEALS UNDER CONSIDERATION F ILED BY THE REVENUE DEPARTMENT STANDS DISMISSED AS WITHDRAWN. ORDER PRONOUNCED IN THE OPEN COURT ON AUGUST 23, 20 19 SD/- SD/- (N. K. CHOUDHRY) (B. R. BASKARAN) JUDICIAL MEMBER ACCOUNTANT MEMBER DATE: 23.08.2019 /GP/SR. PS. COPY OF THE ORDER FORWARDED TO: (1) THE APPELLANTS: (2) THE RESPONDENTS: (3) THE CIT(APPEALS) (4) THE CIT CONCERNED (5) THE SR. DR, I.T.A.T TRUE COPY BY ORDER