The ACIT, Circle-1(1), Vijayawada V. M/s Vincentian Andhra Society,

ITA 486/VIZ/2010

• Counselvise Citation: [2010] 135 COUNSELVISE.COM (IT) 2706 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 1 month(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-11-2010
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2007-2008
• Appeal Filed On: 18-10-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: T L PETER
• Assessee Lawyers: N O N E

Judgement Text

ITA 496/VIZ/2010 VINCENTIAN ANDHRA SOCIETY, ENIKEPADU IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM BENCH, VISAKHAPATNAM BEFORE: SHRI SUNIL KUMAR YADAV, JUDICIAL MEMBER AND SHRI BR BASKARAN, ACCOUNTANT MEMBER ITA NO. 486 /VIZAG/ 20 10 ASSESSMENT YEAR : 2007 - 08 ACIT CIRCLE - 1(1) V IJAYAWADA M/S. VINCENTIAN ANDHRA SOCIETY ENIKEPADU (APPELLANT) VS. (RESPONDENT) PAN NO.AAATV 4130A APPELLANT BY: SHRI T.L. PETER, DR RESPONDENT BY: SHRI N O N E ORDER PER SHRI S.K. YADAV, JUDICIAL MEMBER : - THIS APPEAL IS PREFERRED BY THE REVE NUE AGAINST THE ORDER OF THE CIT(A) ON A SOLITARY GROUND THAT CIT(A) OUGHT TO HAVE APPRECIATED THAT APPLICATION OF FUNDS RECEIVED IN THE FORM OF CONTRIBUTION BY WAY OF DONATION TO THE SOCIETY HAVING RELIGIOUS OBJECTS IS VIOLATION OF PROVISIONS OF SECTION 1 3(1)(B) OF I.T. ACT, 1961 AND IS A FORFEITURE OF EXEMPTION U/S 11(1)(A). 2. DURING THE COURSE OF HEARING, THE LD. COUNSEL FOR THE ASSESSEE HAS INVITED OUR ATTENTION THAT THE IMPUGNED ISSUE IS SQUARELY COVERED BY THE ORDER OF THE TRIBUNAL PERTAINING TO THE ASSESSMENT YEAR 2005 - 06 . I T WAS FURTHER CONTENDED THAT CIT(A) HAS ADJUDICATED THE ISSUE FOLLOWING HIS ORDER FOR THE A.Y. 2006 - 07 IN WHICH THE APPEAL OF THE ASSESSEE WAS ALLOWED FOLLOWING THE ORDER OF THE TRIBUNAL FOR THE A.Y. 2005 - 06. THEREFORE, THERE IS NO DEFECT IN THE ORDER OF THE CIT(A). 3. THESE FACTUAL ASPECTS WERE NOT DISPUTED BY THE PARTIES AND FROM A CAREFUL PERUSAL OF THE ORDER OF THE CIT(A), WE FIND THAT CIT(A) HAS DECIDED THE ISSUE FOLLOWING THE ORDER OF THE TRIBUNAL FOR THE A.Y. 2005 - 06 A ND THE EARLIER ORDER OF CIT (A) FOR A.Y. 2006 - 07. SINCE THE CIT(A) HAS DECIDED THE ITA 496/VIZ/2010 VINCENTIAN ANDHRA SOCIETY, ENIKEPADU 2 ISSUE FOLLOWING THE ORDER OF THE TRIBUNAL, WE FIND NO INFIRMITY THEREIN. ACCORDINGLY, WE CONFIRM THE SAME. 4. IN THE RESULT, THE APPEAL OF THE REVENUE IS DISMISSED. PRO NOUNCED IN THE OPEN COURT ON 24.11 .20 10 SD/ - SD/ - (BR BASKARAN) (SUNIL KUMAR YADAV) ACCOUNTANT MEMBER JUDICIAL MEMBER VG/SPS VISAKHAPATNAM, DATED 24 TH NOVEMBER , 20 10 COPY TO 1 THE ACIT, CIRCLE - 1(1), VIJAYAWADA 2 M/S. VINCENTIAN ANDHRA SOCIETY, D.NO.11 - 34, ENIKEPADU, KRISHNA DIST. 3 THE CI T, VIJAYAWADA 4 THE CIT (A) , VIJAYAWADA 5 THE DR, ITAT, VISAKHAPATNAM. 6 GUARD FILE. BY ORDER SENIOR PRIVATE SECRETA RY INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM