Income Tax officer (Exemption), Jalandhar V. Sanskriti KMV School, Jalandhar

ITA 531/ASR/2017

• Counselvise Citation: [2018] 119 COUNSELVISE.COM (IT) 0496 (ITAT-AMRITSAR)
• Duration Of Justice: 1 year(s) 3 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-11-2018
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2013-2014
• Appeal Filed On: 11-08-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: PARWINDER KAUR
• Assessee Lawyers: Y K SUD
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR BEFORE SH. N.K.SAINI, ACCOUNTANT MEMBER AND SH. N.K.CHOUDHRY, JUDICIAL MEMBER ITA NOS.530 & 531(ASR)/2017 ASSESSMENT YEAR:2012-13 & 2013-14 INCOME TAX OFFICER (EXEMPTIONS), WARD JALANDHAR VS. SANSKRITI KMV SCHOOL, TANDA ROAD, ROAD JALANDHAR [PAN:AACAS 5326G] (APPELLANT) (RESPONDENT) APPELLANT BY: SMT. PARWI NDER KAUR (LD. CIT-DR) RESPONDENT BY: SH. Y.K.SUD (LD.CA) DATE OF HEARING: 29.11.2018 DATE OF PRONOUNCEMENT: 29.11.2018 ORDER PER N.K. CHOUDHRY,(JM) THE INSTANT APPEALS HAVE BEEN FILED BY THE REVENUE D EPARTMENT, ON FEELING AGGRIEVED AGAINST THE COMMON ORDER DATED 29. 05.2017 PASSED BY THE LD. CIT(A)-JALANDHAR, U/S 250(6) OF THE I.T. ACT , 1961 (HEREINAFTER CALLED AS THE ACT). 2. IN THE INSTANT APPEALS, THE TAX EFFECT IS LESS THAN RS. 20 LACS AND IT ALSO REFLECTS THAT THE ORDERS UNDER CHALLENGE DO NOT COME UND ER ANY EXCEPTION AS PROVIDED IN PARA-10 OF THE CBDT CIRCULAR NO.3 OF 20 18, DATED 11.07.2018 AS AMENDED BY CIRCULAR DATED 20.08.2018. THE APPEAL I S ACCORDINGLY, DISMISSED. ITA NOS.530 & 531(ASR)/2017 (A.YS.2012-13 & 2013-14) ITO(E) V. SANSKRITI KMV SCH OOL, JAL. 2 HOWEVER, IT SHALL BE, OPEN TO THE INCOME TAX DEPARTME NT TO SEEK REVIVAL, IF THE DEPARTMENT FINDS THAT THE CASES ARE COVE RED UNDER ANY EXCEPTION OF THE SAID CIRCULAR. 3. IN THE RESULT, THE APPEAL FILED BY THE REVENUE DEPA RTMENT STANDS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 29.11.2018. SD/- SD/- (N.K.SAINI) (N.K.CHOUDHRY) ACCOUNTANT MEMBER JU DICIAL MEMBER DATED:29.11.2018 /PK/ PS. COPY OF THE ORDER FORWARDED TO: (1) SANSKRITI KMV SCHOOL, TANDA ROAD, JALANDHAR (2) THE ITO (EXEMPTIONS), WARD JALANDHAR. (3) THE CIT(A), JALANDHAR. (4) THE CIT CONCERNED. (5) THE SR DR, I.T.A.T., AMRITSAR TRUE COPY BY ORDER