ADIT(E), New Delhi V. Indian Evangelical Team, New Delhi

ITA 4937/DEL/2010

• Counselvise Citation: 493720114 RSA 2010
• Duration Of Justice: 1 year(s) 1 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-12-2011
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: C
• Next Hearing Date: 28-12-2011
• Assessment Year: 2007-2008
• Appeal Filed On: 11-11-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: H L DHIANA
• Assessee Lawyers: GEORGE KOSHIAR
• Keywords: Charitable institution
• Section: 12A; 11

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNALDELHI BENCH 'C' BEFORE SHRI R.P. TOLANI,JM & SHRI A N PAHUJA,AM ITA NO.4937/DEL/2010 ASSESSMENT YEAR:-2007-08 ADDL. DIRECTOR OF INCOME- TAX (E),TC-II, NEW DELHI V/S INDIAN EVANGELICAL TEAM 126, ANDHERIA MODH, CHATTARPUR, MEHRAULI, NEW DELHI-74 (PAN: AAATI 0283 M) [APPELLANT] [RESPONDENT] ASSESSEE BY :- SHRI GEORGE KOSHI,AR REVENUE BY:- SHRI H.L. DHIANA, DR DATE OF HEARING 28-12-2011 DATE OF PRONOUNCEMENT 28-12-2011 O R D E R A N PAHUJA: THIS APPEAL FILED ON 11.11.2010 BY THE REVENUE AGAINST AN ORDER DATED 03-08-2010 OF THE LD. CIT (A PPEALS)-XXI, NEW DELHI FOR THE ASSESSMENT YEAR 2007-08, RAISES THE F OLLOWING GROUNDS: - 1. ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CA SE THE LD. CIT(A) HAS ERRED IN ALLOWING RELIEF TO THE ASSESSEE BY CLAIMING THAT EXEMPTION U/S 11 OF THE I.T. ACT IS E NTITLED TO BOTH RELIGIOUS AND CHARITABLE INSTITUTION. 2. THE APPELLANT CRAVES LEAVE TO ADD, TO ALTER OR AMEND ANY GROUND OF APPEAL RAISED ABOVE AT THE TIME OF HEARIN G. 2. FACTS, IN BRIEF, AS PER RELEVANT ORDERS ARE THA T RETURN DECLARING NIL INCOME FILED ON 31ST OCTOBER, 2007 BY THE ASSESSEE, A SOCIETY REGISTERED U/S 12A OF THE INCOME-TAX ACT, 1961 (HEREINAFTER REFERRED T O AS THE ACT) WAS SELECTED FOR SCRUTINY WITH THE SERVICE OF A NOTICE U/S 143(2) OF THE ACT, ISSUED ON 30.07.2008. ON PERUSAL OF OBJECTS AND ACTIVITIES OF THE SOCIETY , THE ASSESSING OFFICER[AO IN SHORT] CONCLUDED THAT THE ORGANIZATION WAS WORKING TOWARDS BENEFIT OF A PARTICULAR COMMUNITY. WHILE REFERRING TO PREAMBLE AND OBJECTS ENSHRINED IN THE ITA NO.4937 /DEL/2010 2 2 MEMORANDUM OF ASSOCIATION EXECUTED IN 1992 AND REFE RRING TO DECISIONS IN THE CASE OF CIT VS. BAR COUNCIL OF MAHRASHTRA,130 ITR 28(SC);R.K. GARG VS. UNION OF INDIA,133 ITR 239(SC);STATE OF KERALA VS. M.P. S HANTI VERMA JAIN (1998) 231 ITR 787 (S.C.) AND GULAM MOHIDIN TRUST VS. CIT (200 0) 248 ITR 587 (J&K), THE AO CONCLUDED THAT THE ASSESSEE SOCIETY VIOLATED THE PROVISIONS OF SEC. 13(1)(B) OF THE ACT AND ACCORDINGLY, DENIED THE CLAIM FOR EXEMP TION U/S 11 OF THE ACT.. 3. ON APPEAL, THE LEARNED CIT (A) ALLOWED THE CLAI M OF THE ASSESSEE ON THE BASIS OF DECISION OF THE ITAT IN THE ASSESSE ES OWN CASE FOR THE AYS 1992-93 TO 1995-96 AND 2005-06. 4. THE REVENUE IS NOW IN APPEAL BEFORE US AGAINST THE AFORESAID FINDINGS OF THE LD. CIT (A). AT THE OUT SET, BOTH T HE PARTIES AGREED THAT THE ISSUE IS SQUARELY COVERED BY THE DECISION OF THE ITAT IN TH E ASSESSEES OWN CASE FOR THE PRECEDING YEARS.. 5. WE HAVE HEARD BOTH THE PARTIES AND GONE THROUGH THE FACTS OF THE CASE. WE FIND THAT THE ITAT IN THEIR DECISION DAT ED 9 TH APRIL,2001 IN THE ASSESSEES OWN CASE FOR THE AY 1992-93 IN ITA NO.6 323/DEL./1995;FOLLOWED IN DECISION DATED 16.1.2002 IN ITA NO.4931/DEL./1996 F OR THE AY 1993-94 AND IN DECISION DATED 13.9.2002 IN ITA NO.5048/DEL./1997 F OR THE AY 1994-95 ,ALLOWED THE CLAIM OF THE ASSESSEE FOR EXEMPTION U/S 11 OF T HE ACT. FOLLOWING THESE DECISIONS, CLAIM WAS ALSO ALLOWED IN DECISION DATED 18.6.2009 FOR THE AY 2005-06 IN ITA NO.45/DEL./2009. RECENTLY, THE ITAT,VIDE THE IR ORDER DATED 26.12.2011 IN ITA NO.4671/DEL./2011 FOR THE AY 2008-09 ,FOLLOWING THE AFORESAID DECISION DATED 18.6.2009 FOR THE AY 2005-06 ,ALLOWED THE CLAIM FOR EXEMPTION U/S 11 OF THE ACT. 5.1 SINCE THE FACTS AND CIRCUMSTANCES OF THE CASE IN THE YEAR UNDER CONSIDERATION ARE SIMILAR TO THE FACTS AND CIRCUMST ANCES IN THE PRECEDING ASSESSMENT YEARS, FOLLOWING THE CONSISTENT VIEW TA KEN BY THE ITAT IN THEIR AFORESAID DECISIONS, WE HAVE NO ALTERNATIVE BUT TO UPHOLD THE FINDINGS OF THE LD. CIT(A),ALLOWING THE CLAIM OF THE ASSESSEE FOR EXEM PTION U/S 11 OF THE ACT IN THE YEAR UNDER CONSIDERATION. ACCORDINGLY, GROUND NO.1 IN THE APPEAL IS DISMISSED. ITA NO.4937 /DEL/2010 3 3 6. NO ADDITIONAL GROUND HAVING BEEN RAISED BEF ORE US IN TERMS OF RESIDUARY GROUND NO.2 IN THE APPEAL, ACCORDINGLY, THIS GROUN D IS ALSO DISMISSED.. 7. IN RESULT, APPEAL IS DISMISSED. ORDER PRONOUNCED IN OPEN COURT SD/- SD/- (R.P. TOLANI) JUDICIAL MEMBER (A N PAHUJA) ACCOUNTANT MEMBER NS COPY OF THE ORDER FORWARDED TO: 1. INDIAN EVANGELICAL TEAM, 126, ANDHERIA MODH, CHA TTARPUR MEHRAULI, NEW DELHI-74 2. ASSTT. DIRECTOR OF INCOME-TAX (E), TC-II, NEW DE LHI. 3. CIT CONCERNED. 4. CIT(A)-XXI, NEW DELHI. 5. DR, ITAT, DELHI BENCH-C, NEW DELHI 6. GUARD FILE BY ORDER DEPUTY REGISTRAR ASSISTANT REGISTRAR ITAT, NEW DELHI