ANAND EDUCATION & RESEARCH TRUST, JAIPUR V. DEPUTY COMMISSIONER OF INCOME TAX (TDS), JAIPUR

ITA 548/JPR/2017

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 2067 (ITAT-JAIPUR)
• Duration Of Justice: 2 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-08-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2011-2012
• Appeal Filed On: 27-06-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: POONAM ROY DCIT DHK
• Section: 201(1)

Judgement Text

VK;DJ VIHYH; VF/KDJ.K] T;IQJ U;K;IHB] T;IQJ IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES (SMC), JAIPUR JH HKKXPAN] YS[KK LNL; ] DS LE{K BEFORE: SHRI BHAGCHAND, ACCOUNTANT MEMBER VK;DJ VIHY LA- @ ITA NOS. 548 & 549/JP/2017 FU/KZKJ.K O'K Z @ ASSESSMENT YEARS : 2011-12 & 2012-13 ANAND EDUCATION & RESEARCH TRUST, D-40, SHANTI PATH, JAWAHAR NAGAR, JAIPUR CUKE VS. D.C.I.T. (TDS), JAIPUR. TAN NO.: JPRA 04522 A VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT FU/KZKFJRH DH VKSJ L S@ ASSESSEE BY : SHRI MUKESH KHANDELWAL (CA) JKTLO DH VKSJ LS @ REVENUE BY : SMT. POONAM ROY (DCIT) LQUOKBZ DH RKJH[K @ DATE OF HEARING : 29/08/2017 MN?KKS'K .KK DH RKJH[K @ DATE OF PRONOUNCEMENT : 31/08/2017 VKNS'K@ ORDER PER: BHAGCHAND, A.M. BOTH ARE THE APPEALS FILED BY THE ASSESSEE EMANATE S FROM THE SEPARATE ORDERS OF THE LD. CIT(A)-III, JAIPUR DATED 19/05/2017 PERTAINING TO THE ASSESSMENT YEARS 2011-12 & 2012-13. 2. SINCE, COMMON ISSUES ARE INVOLVED IN BOTH THE AP PEALS, THEREFORE, BOTH THE APPEALS ARE BEING HEARD TOGETHER AND FOR T HE SAKE OF CONVENIENCE AND BREVITY, COMMON ORDER IS BEING PASSED. ITA 548 & 549/JP/2017_ ANAND EDUCATION & RESEARCH VS. DCIT (TDS) 2 3. THE ONLY ISSUE INVOLVED IN BOTH THE APPEALS IS AG AINST SUSTAINING THE ACTION OF THE ASSESSING OFFICER IN TREATING THE ASS ESSEE IN DEFAULT ON ACCOUNT OF NON DEDUCTION OF TDS OUT OF AFFILIATION FEES PAID TO RAJASTHAN TECHNICAL UNIVERSITY AND CONFIRMING THE DEMAND OF RS. 25,000/ - FOR THE A.Y. 2011-12 AND RS. 40,000/- U/S 201(1) OF THE INCOME TAX ACT, 1 961 (IN SHORT THE ACT) FOR THE A.Y. 2012-13 AND RS. 4,500/- FOR THE A.Y. 2011-12 AND 2,000/- U/S 201(1A) OF THE ACT FOR THE A.Y. 2012-13. 4. AT THE OUTSET OF HEARING, THE LD AR OF THE ASSES SEE HAS SUBMITTED THAT RAJASTHAN TECHNICAL UNIVERSITY IS EXEMPTED FROM INCO ME TAX AS PER PROVISIONS OF SECTION 10(23)(IIIAD) OF THE ACT AND FOR WHICH THE DEPARTMENTAL CIRCULAR NO. 4/2002 DATED 16/07/2002 IS APPLICABLE. HE FURTHER SUBMITTED THAT A COPY OF CERTIFICATE OBTAINED FROM RAJASTHAN TECHNICAL UNIVERSITY FOR EXEMPTION U/S 10(23)(IIIAD) OF THE ACT WAS ALSO SUBM ITTED BEFORE THE AUTHORITIES BELOW AND PRAYED TO ALLOW THE APPEALS OF THE ASSESSEE. 5. ON THE OTHER HAND, THE LD DR HAS RELIED ON THE O RDERS OF THE AUTHORITIES BELOW. 6. I HAVE HEARD BOTH THE SIDES ON THIS ISSUE. THE PR OVISIONS OF SECTION 10(23)(IIIAB) OF THE ACT IS READ AS UNDER: (IIIAB) ANY UNIVERSITY OR OTHER EDUCATIONAL INSTITU TION EXISTING SOLELY FOR EDUCATIONAL PURPOSES AND NOT FOR PURPOSES OF PROFIT AND WHICH IS WHOLLY OR SUBSTANTIALLY FINANCED BY THE GOVERNMENT ITA 548 & 549/JP/2017_ ANAND EDUCATION & RESEARCH VS. DCIT (TDS) 3 AS PER THIS PROVISION OF THE LAW, THE UNIVERSITY OR EDUCATIONAL INSTITUTION EXISTING SOLELY FOR EDUCATIONAL PURPOSES AND NOT FO R PURPOSES OF PROFIT AND WHICH IS WHOLLY OR SUBSTANTIALLY FINANCED BY THE GOVE RNMENT ARE EXEMPTED FROM THE INCOME TAX. A CERTIFICATE IN THIS REGARD WA S ALSO SUBMITTED BY THE ASSESSEE BEFORE THE AUTHORITIES BELOW REGARDING RAJA STHAN TECHNICAL UNIVERSITY TO WHOM PAYMENTS WERE MADE. RAJASTHAN TECH NICAL UNIVERSITY WAS ESTABLISHED BY THE ACT OF STATE GOVT. AND THE SA ME HAS BEEN NOTIFIED IN THE STATE GAZETTE NOTIFICATION. THEREFORE, CONSIDERI NG ALL THESE FACTUAL AND LEGAL POSITION, I ALLOW BOTH THE APPEALS OF THE ASSE SSEE. 7. IN THE RESULT, BOTH THE APPEALS OF THE ASSESSEE ARE ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 31/08/2017. SD/- HKKXPAN (BHAGCHAND) YS[KK LNL;@ ACCOUNTANT MEMBER TK;IQJ TK;IQJ TK;IQJ TK;IQJ@ @@ @ JAIPUR FNUKAD@ DATED:- 31 ST AUGUST, 2017 *RANJAN VKNS'K DH IZFRFYFI VXZSFKR @ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ @ THE APPELLANT- ANAND EDUCATION & RESEARCH TRUST, JAIP UR. 2. IZR;FKHZ @ THE RESPONDENT- THE D.C.I.T. TDS, JAIPUR. 3. VK;DJ VK;QDR @ CIT 4. VK;DJ VK;QDRVIHY @ THE CIT(A) 5. FOHKKXH; IZFRFUF/K] VK;DJ VIHYH; VF/KDJ.K] T;IQJ @ DR, ITAT, JAIPUR 6. XKMZ QKBZY @ GUARD FILE (ITA NO. 548 & 549/JP/2017) VKNS'KKUQLKJ @ BY ORDER, LGK;D IATHDKJ @ ASST. REGISTRAR