ADIT (E)I(2), MUMBAI V. THE CHEMBUR GYMKHANA, MUMBAI

ITA 5915/MUM/2012

• Counselvise Citation: [2014] 140 COUNSELVISE.COM (IT) 75870 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 5 month(s) 14 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-03-2014
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: C
• Next Hearing Date: 06-03-2014
• Assessment Year: 2009-2010
• Appeal Filed On: 28-09-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RAJESH S ATHAVALE
• Assessee Lawyers: M L PERUMAL
• Keywords: Benefit of exemption
• Section: 143(3); 11

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH C, MUMBAI BEFORE SHRI R.C SHARMA, ACCOUNTANT MEMBER AND DR. S.T.M. PAVALAN, JUDICIAL MEMBER ITA NO. 5915/MUM/2012 ASSESSMENT YEAR: 2009-10 ADIT (E)I(2) ROOM NO. 504, PIRAMAL CHAMBERS, 5 TH FLOOR, PAREL MUMBAI-12 VS. THE CHEMBUR GYMKHANA 16 TH ROAD, CHEMBUR MUMBAI- 400 071 (APPELLANT) (RESPONDENT) PERMANENT ACCOUNT NO. :- AAATT 4163 F APPELLANT BY : MR. RAJESH S. ATHAVALE RESPONDENT BY : SHRI M.L. PERUMAL DATE OF HEARING : 06.03.2014 DATE OF PRONOUNCEMENT : 12.03.2014 O R D E R PER DR. S.T.M. PAVALAN, JM: THIS APPEAL FILED BY THE REVENUE IS DIRECTED AGAIN ST THE ORDER PASSED BY THE LD.CIT(A) -1, MUMBAI DATED 06.07.2012 FOR THE ASSES SMENT YEAR 2009-10. 2. IN THIS APPEAL, THE REVENUE HAS AGITATED THE ACT ION OF THE LD.CIT(A) IN DIRECTING THE AO TO ALLOW THE BENEFIT OF EXEMPTION TO THE ASSESSEE U/S 11 OF THE INCOME-TAX ACT. 3. IT IS NOTED THAT THE AO, IN THE ASSESSMENT FRAME D U/S 143(3) OF THE ACT DENIED THE BENEFITS TO THE ASSESSEES TRUST U/S 11 TREATING THE ASSESSEE AS MUTUAL CONCERN AND NOT A TRUST. ON APPEAL, THE LD.CIT(A) H AS HELD THAT THE ASSESSEE IS ENTITLED FOR THE BENEFIT OF EXEMPTION U/S 11 OF THE ACT BY RELYING ON THE DECISION OF THE TRIBUNAL IN THE ASSESSEES OWN CASE FOR THE ASS ESSMENT YEAR 1996-97 TO 2000-01 WHEREIN IT HAS HELD THAT THE ASSESSEE IS A CHARITAB LE CLUB AND IT IS ENTITLED TO CLAIM EXEMPTION U/S 11 OF THE INCOME-TAX ACT IN RESPECT O F THE INCOME UNDER CONSIDERATION. IT IS ALSO NOTED THAT THE SAID ORDER OF THE TRIBUNAL HAS BEEN UPHELD BY THE HONBLE HIGH COURT OF BOMBAY. IN THE ABSENCE OF ANY DISTINGUISHING FACT BROUGHT ITA NO. 5915/MUM/2012 THE CHEMBUR GYMKHANA ASSESSMENT YEAR: 2009-10 2 BY THE REVENUE DURING THE YEAR UNDER CONSIDERATION AND ALSO IN VIEW OF THE FACT THAT THE TRIBUNAL ORDER AS UPHELD BY THE HONBLE BOMBAY HIGH COURT HAS NOT BEEN REVERSED BY THE HONBLE APEX COURT, WE DO NOT FIND ANY JUSTIFIABLE REASON TO INTERFERE WITH THE OF THE LD.CIT(A) AND THEREFORE T HE SAME IS UPHELD. 3. IN THE RESULT, THE APPEAL FILED BY THE REVENUE IS DISMISSED . ORDER PRONOUNCED IN THE OPEN COURT ON THIS 12 TH DAY OF MARCH, 2014. SD/- SD/- (R.C. SHARMA) (DR. S.T.M. PAVALAN) ACCOUNTANT MEMBER JUDICIAL MEMBER MUMBAI, DATED: 12.03.2014. *SRIVASTAVA COPY TO: THE APPELLANT THE RESPONDENT THE CIT, CONCERNED, MUMBAI THE CIT(A) CONCERNED, MUMBAI THE DR C BENCH //TRUE COPY// BY ORDER DY/ASSTT. REGISTRAR, ITAT, MUMBAI.