Income Tax Officer (Exemptions), Jalandhar V. M/s Bethany Social Service Society (Punjab), Ludhiana

ITA 585/ASR/2016

• Counselvise Citation: [2018] 119 COUNSELVISE.COM (IT) 0498 (ITAT-AMRITSAR)
• Duration Of Justice: 2 year(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-11-2018
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2012-2013
• Appeal Filed On: 25-11-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• 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 NO.585(ASR)/2016 ASSESSMENT YEAR:2012-13 THE INCOME TAX OFFICER (EXEMPTIONS), WARD, JALANDHAR VS. BETHANY SOCIAL SERVICE SOCIETY (PUNJAB), C/O SACRED HEART CONVENT SCHOOL, SARABHA NAGAR, LUDHIANA. [PAN:AAAAB1049F] (APPELLANT) (RESPONDENT) APPELLANT BY: SH. CHARAN DASS (LD. DR) RESPONDENT BY: SH. ASHWANI KUMAR (LD. CA) DATE OF HEARING: 29.11.2018 DATE OF PRONOUNCEMENT: 29.11.2018 ORDER PER N.K. CHOUDHRY,(JM) THE INSTANT APPEAL HAS BEEN FILED BY THE REVENUE DEPA RTMENT, ON FEELING AGGRIEVED AGAINST THE ORDER DATED 16.08.201 6 PASSED BY THE LD. CIT(A)-LUDHIANA, U/S 250(6) OF THE I.T. ACT, 1961 (HE REINAFTER CALLED AS THE ACT). 2. AT THE OUTSET, IT IS BROUGHT TO OUR NOTICE THAT THE R EVENUE/DEPARTMENT HAS SUBMITTED AN APPLICATION FOR WITHDRAWING THE SAID A PPEAL AS PER CBDT CIRCULAR NO.03 OF 2018, DATED 11.07.2018 AS AMENDED B Y CIRCULAR DATED 20.08.2018 BEING A LOW TAX EFFECT CASE. THEREFORE, THE APPEAL IS DISMISSED AS WITHDRAWN. ITA NO.585(ASR)/2016 (A.Y.2012-13) I TO(E) V. BETHANY SOCIAL SERVICE SOCIETY (PUNJAB) 2 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) M/S.BETHANY SOCIAL SERVICE SOCIETY (PUNJAB), C/O SACRED HEART CONVENT SCHOOL, SARABHHA NAGAR, LUDHIANA. (2) THE ITO (EXEMPTIONS), WARD JALANDHAR. (3) THE CIT(A), LUDHIANA. (4) THE CIT CONCERNED. (5) THE SR DR, I.T.A.T., AMRITSAR TRUE COPY BY ORDER