ITO, Kota V. SH. BADE MATHURESH JI TEMPLE BOARD, Kota

ITA 635/JPR/2014

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 99494 (ITAT-JAIPUR)
• Duration Of Justice: 1 year(s) 2 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-11-2015
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2010-2011
• Appeal Filed On: 19-09-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RAJ MEHRA
• Assessee Lawyers: ADITYA VIJAY DHK
• Section: 92

Judgement Text

1 VK;DJ VIHYH; VF/KDJ.K] T;IQJ U;K;IHB] T;IQJ IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, JAIPUR JH VKJ-IH-RKSYKUH] U;KF;D LNL; ,OA JH FOE FLAG ;KN O] YS[KK LNL; DS LE{K BEFORE:SHRI R.P.TOLANI, JM & SHRI VIKRAM SINGH YADA V, AM VK;DJ VIHY LA-@ ITA NO. 635 & 636/JP/2014 FU/KZKJ.K O'K Z@ ASSESSMENT YEAR : 2010-11 & 2011-12 THE ITO WARD- 2(2) KOTA CUKE VS. SHRI BADE MATHURESH JI TEMPLE BOARD BADE MATHURESH MANDIR, PATANPOLE KOTA LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN/GIR NO .: AAATS 8511 N VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT C.O. NO.32 & 33/JP/2014 (ARISING OUT OF VK;DJ VIHY LA-@ ITA NO. 635 & 636/JP/2014) FU/KZKJ.K O'K Z@ ASSESSMENT YEAR : 2010-11 & 2011-12 SHRI BADE MATHURESH JI TEMPLE BOARD, BADE MATHURESH MANDIR, PATANPOLE, KOTA CUKE VS. THE ITO WARD- 2(2) KOTA LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN/GIR NO .: AAATS 8511 N VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT JKTLO DH VKSJ LS@ REVENUE BY : SHRI RAJ MEHRA, JCIT -DR FU/KZKFJRH DH VKSJ LS@ ASSESSEE BY : SHRI ADITYA VIJAY LQUOKBZ DH RKJH[K@ DATE OF HEARING : 19/11/2015 ?KKS'K .KK DH RKJH[K@ DATE OF PRONOUNCEMENT : 20 /11/2015 VKNS'K@ ORDER PER R.P. TOLANI, JM:- THE REVENUE HAS FILED TWO APPEALS AGAINST SEPARATE ORDERS OF THE LD. CIT(A), KOTA DATED 21-07-2014 FOR THE ASSESSMENT Y EAR 2010-11. THE ASSESSEE HAS FILED THE CROSS OBJECTIONS. 2 2.1 DURING THE COURSE OF HEARING, THE LD. AR OF THE ASSESSEE HAS NOT PRESSED THE CROSS OBJECTIONS. HENCE, THE SAME ARE D ISMISSED BEING NOT PRESSED. 3.1 THE REVENUE HAS RAISED THE FOLLOWING COMMON GRO UND IN ITS BOTH APPEALS AS UNDER:- ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CASE , THE LD. CIT(A) HAS ERRED IN: (I) ALLOWING THE CLAIM OF ASSESSEE SEEKING EXEMPTIO N U/S 10(23BBA) OF THE ACT. 3.2 AT THE OUTSET, THE LD. COUNSEL FOR THE ASSESSEE CO NTENDS THAT THE LD. CIT(A) ALLOWED THE CLAIM BY APPLYING EXEMPTIO N U/S 10(23BBA) OF THE ACT FOLLOWING ITAT ORDER IN ASSESSEE'S OWN CASE BY FOLLOWING OBSERVATIONS. 4.22 THE FACTS OF THE CASE ARE IDENTICAL TO ASSESSEE'S CASE FOR A. YRS 2008-09 AND 2009-10 (AP PEAL NO.804/2011-12 & 680/2011-12). IN THE SAID CASE, TH E UNDERSIGNED HAD HELD THE ASSESSEE TRUST WAS ELIGIBL E FOR EXEMPTION 10(23BBA) OF THE ACT IN RESPECT OF ITS I NCOME. THE HON'BLE ITAT IN ITS ORDER DATED 22-01-2014 (IT A NO. 773 & 774/JP/2012) HAS HELD AS UNDER:- IN THE PRESENT CASE ALSO, THE ASSESSEE I.E. SHREE BADE MATHURESHJI TEMPLE BOARD, KOTA IS HAVING 3 PERPETUAL SUCCESSION AND IS CONSTITUTED U/S 92 OF THE C.P.C. 1908, BY THE DISTRICT JUDGE, KOTA FOR TH E BETTER MANAGEMENT AND LOOKING AFTER DAY TODAY FUNCTIONING OF SHREE BADE MATHURESHJI TEMPLE, KOTA. THE SAID TEMPLE IS ANCIENT PUBLIC TEMPLE, WHICH IS VERY FAMOUS AND SCARED PLACE OF WORSHIP, THEREFORE, THE BENEFIT U/S 10(23BBA) OF THE ACT IS AVAILABLE TO THE ASSESSEE BOARD. WE, THEREFORE, DO NOT SEE ANY VALID GROUND TO INTERFERE WITH THE FINDINGS GIVEN BY THE LD. CIT(A) IN THE IMPUGNED ORDER. FACTS FOR THE ASSESSMENT YEAR 2009-10 IN ITA NO. 774/JP/2012 ARE SIMILAR TO THE FACTS INVOLVED FOR THE ASSESSMENT YEAR 2008-09, THEREFORE, OUR FINDINGS GIVEN IN FORMER PART OF THIS ORDER SHALL APPLY MUTATIS MUTANDIS FOR THE ASSESSMENT YEAR 2009-10 ALSO. AS THE FACTS ARE IDENTICAL, IT IS HELD THAT ASSESSE E IS ENTITLED TO BENEFIT U/S 10(23BBA) OF THE I.T. ACT. 3.3 THE LD. DR IS HEARD 3.4 WE HAVE HEARD THE RIVAL CONTENTIONS AND PERUSED THE MATERIALS AVAILABLE ON RECORD. WE FIND THAT THE ISSUE IN QUES TION IS SQUARELY COVERED BY ITAT JUDGEMENT (SUPRA) IN ASSESSEE'S OWN CASE FOR T HE ASSESSMENT YEARS 4 2008-09 AND 2009-10. RESPECTFULLY FOLLOWING THE SAM E, WE UPHOLD THE ORDER OF THE LD. CIT(A). THUS THE GROUND RAISED BY THE RE VENUE IN ITS APPEALS IS DISMISSED. 4.0 IN THE RESULT, THE APPEAL OF THE REVENUE AS WEL L AS C.O. OF THE ASSESSEE ARE DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 20 /11 /2015. SD/- SD/- FOE FLAG ;KNO VKJ-IH-RKSYKUH (VIKRAM SINGH YADAV) (R.P.TOLANI) YS[KK LNL;@ ACCOUNTANT MEMBER U;KF;D LNL;@ JUDICIAL MEMBER TK;IQJ@ JAIPUR FNUKAD@ DATED:- 20 /11/ 2015 *MISHRA VKNS'K DH IZFRFYFI VXZSFKR@ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ@ THE APPELLANT- THE ITO, WARD- 2 (2),KOTA 2. IZR;FKHZ@ THE RESPONDENT- SHRI BADE MATHURESH JI TEMPLE BOAR D, BADE MATHURESH MANDIR, PATANPOLE, KOTA 3. VK;DJ VK;QDRVIHY ) @ CIT(A) 4. VK;DJ VK;QDR@ CIT 5. FOHKKXH; IZFRFUF/K] VK;DJ VIHYH; VF/KDJ.K] T;IQJ@ DR, ITAT, JAIPUR 6. XKMZ QKBZY@ GUARD FILE (ITA NO.635/JP/2014) VKNS'KKUQLKJ@ BY ORDER, LGK;D IATHDKJ@ ASSISTANT. REGISTRAR