ITO (Exemptions), Rohtak V. M/s. Vivek Shiksha Samiti, Gurgaon

ITA 5326/DEL/2015

• Counselvise Citation: [2016] 121 COUNSELVISE.COM (IT) 2978 (ITAT-DELHI)
• Duration Of Justice: 6 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-03-2016
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: G
• Assessment Year: 2011-2012
• Appeal Filed On: 28-08-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ANIMA BARNWAL SENIOR
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL DELHI DELHI DELHI DELHI BENCH BENCH BENCH BENCH G GG G : NEW DELHI : NEW DELHI : NEW DELHI : NEW DELHI BEFORE SHRI BEFORE SHRI BEFORE SHRI BEFORE SHRI G.D. AGRAWAL, VICE PRESIDENT G.D. AGRAWAL, VICE PRESIDENT G.D. AGRAWAL, VICE PRESIDENT G.D. AGRAWAL, VICE PRESIDENT AND AND AND AND SHRI SUDHANSHU SRIVASTAVA SHRI SUDHANSHU SRIVASTAVA SHRI SUDHANSHU SRIVASTAVA SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER , JUDICIAL MEMBER , JUDICIAL MEMBER , JUDICIAL MEMBER ITA NO ITA NO ITA NO ITA NO.5326/DEL/2015 .5326/DEL/2015 .5326/DEL/2015 .5326/DEL/2015 ASSESSMENT YEAR ASSESSMENT YEAR ASSESSMENT YEAR ASSESSMENT YEAR : 20 : 20 : 20 : 2011 1111 11- -- -12 1212 12 INCOME TAX OFFICER INCOME TAX OFFICER INCOME TAX OFFICER INCOME TAX OFFICER (EXEMPTIONS), (EXEMPTIONS), (EXEMPTIONS), (EXEMPTIONS), ROHTAK. ROHTAK. ROHTAK. ROHTAK. VS. VS. VS. VS. M/S M/S M/S M/S VIVEK SHIKSHA SAMITI, VIVEK SHIKSHA SAMITI, VIVEK SHIKSHA SAMITI, VIVEK SHIKSHA SAMITI, C/O VIVEKANAND SR.SEC.SCHOOL, C/O VIVEKANAND SR.SEC.SCHOOL, C/O VIVEKANAND SR.SEC.SCHOOL, C/O VIVEKANAND SR.SEC.SCHOOL, SECTOR SECTOR SECTOR SECTOR- -- -7 (EXTN.), 7 (EXTN.), 7 (EXTN.), 7 (EXTN.), GURGAON. GURGAON. GURGAON. GURGAON. PAN : AAATV5336L. PAN : AAATV5336L. PAN : AAATV5336L. PAN : AAATV5336L. (APPELLANT) (RESPONDENT) APPELLANT BY : SMT. ANIMA BARNWAL, SENIOR DR. RESPONDENT BY : NONE. DATE OF HEARING : 0 00 02 22 2.03 .03.03 .03.2 .2.2 .2016 016 016 016 DATE OF PRONOUNCEMENT : 03.03.2016 03.03.2016 03.03.2016 03.03.2016 ORDER ORDER ORDER ORDER PER SUDHANSHU SRIVASTAVA, JM PER SUDHANSHU SRIVASTAVA, JM PER SUDHANSHU SRIVASTAVA, JM PER SUDHANSHU SRIVASTAVA, JM : :: :- -- - THIS APPEAL BY THE REVENUE FOR THE ASSESSMENT YEAR 2011- 12 IS DIRECTED AGAINST THE ORDER OF LEARNED CIT(A), ROHTAK DATED 26 TH JUNE, 2015. 2. AT THE TIME OF HEARING BEFORE US, NONE APPEARED ON BEHALF OF THE ASSESSEE-RESPONDENT. THIS APPEAL OF THE REV ENUE IS, THEREFORE, BEING DISPOSED OF EX-PARTE QUA THE ASSESS EE- RESPONDENT ON MERITS AFTER HEARING THE ARGUMENTS OF LEARNED DR. 2. WE HAVE HEARD THE ARGUMENTS OF LEARNED DR AND HA VE PERUSED RELEVANT MATERIAL PLACED BEFORE US. IT IS OBSERVED THAT THE TAX EFFECT IN THE PRESENT APPEAL OF THE REVENUE IS BELOW `10 ITA-5326/DEL/2015 2 LAKHS. AS PER CIRCULAR NO.21/2015 DATED 10 TH DECEMBER, 2015, THE CBDT HAS CLEARLY LAID DOWN THAT THE REVENUE SHO ULD NOT PREFER APPEALS BEFORE THE ITAT IF THE TAX EFFECT IN VOLVED IN THE APPEAL, EXCLUDING INTEREST, IS LESS THAN `10 LAKHS. IN VIEW THEREOF, THE APPEAL FILED BY THE REVENUE IS NOT MAINTAINABLE AND IS DISMISSED. 3. IN THE RESULT, THE APPEAL OF THE REVENUE IS DISM ISSED. DECISION PRONOUNCED IN THE OPEN COURT ON 03.03.2016 . SD/- SD/- (G.D. AGRAWAL (G.D. AGRAWAL (G.D. AGRAWAL (G.D. AGRAWAL) )) ) ( (( (SUDHANSHU SRIVASTAVA SUDHANSHU SRIVASTAVA SUDHANSHU SRIVASTAVA SUDHANSHU SRIVASTAVA) )) ) VICE PRESIDENT VICE PRESIDENT VICE PRESIDENT VICE PRESIDENT JUDICIAL MEMBER JUDICIAL MEMBER JUDICIAL MEMBER JUDICIAL MEMBER VK. COPY FORWARDED TO: - 1. APPELLANT : INCOME TAX OFFICE INCOME TAX OFFICE INCOME TAX OFFICE INCOME TAX OFFICER (EXEMPTIONS), R (EXEMPTIONS), R (EXEMPTIONS), R (EXEMPTIONS), ROHTAK. ROHTAK. ROHTAK. ROHTAK. 2. RESPONDENT : M/S VIVEK SHIKSHA SAMITI, M/S VIVEK SHIKSHA SAMITI, M/S VIVEK SHIKSHA SAMITI, M/S VIVEK SHIKSHA SAMITI, C/O VIVEKANAND SR.SEC.SCHOOL, C/O VIVEKANAND SR.SEC.SCHOOL, C/O VIVEKANAND SR.SEC.SCHOOL, C/O VIVEKANAND SR.SEC.SCHOOL, SECTOR SECTOR SECTOR SECTOR- -- -7 (EXTN.), GURGAON. 7 (EXTN.), GURGAON. 7 (EXTN.), GURGAON. 7 (EXTN.), GURGAON. 3. CIT 4. CIT(A) 5. DR, ITAT ASSISTANT REGISTRAR