ITO(E), New Delhi V. Suvasini Charitable Trust, Delhi

ITA 6556/DEL/2015

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 3367 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 8 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-08-2018
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: E
• Assessment Year: 2011-2012
• Appeal Filed On: 10-12-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: N K JIWANI
• Assessee Lawyers: K P GARG
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH E NEW DELHI BEFORE SHRI G.D. AGRAWAL, HONBLE PRESIDEN T AND SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER ITA NO. 6556/DEL/2015 ASSESSMENT YEA R: 2011-12 ITO(E), VS SUVASINI CHARITAB LE TRUST, WARD 2(2), SWAMINARAYAN AKSHARDHAM MANDIR, NEW DELHI. OPP. NIZAMUDDIN BRIDGE, N.H. 24, DELHI-110092 (PAN: AAFTS6497L) (APPELLANT) (RESPONDENT) DEPARTMENT BY : SHRI N.K. JIWANI, SR. DR ASSESSEE BY : SHRI K.P. GARG, ADV. DATE OF HEARING: 17.08.2018 DATE OF PRONOUNCEMENT: 23.08.2018 ORDER PER G.D. AGRAWAL, PRESIDENT THE APPEAL FILED BY THE REVENUE IS DIRECTED AGAINS T THE ORDER PASSED BY THE LD. CIT (APPEALS)-40, NEW DELHI DATED 15.9.2015 FOR A.Y. 2011-12. ADMITTEDLY, THE TAX EFFECT IS BE LOW THE MONETARY LIMIT OF RS. 20 LAKHS. 2. IN TERMS OF CBDT CIRCULAR NO. 3/2018 DATED 11 TH JULY, 2018 READ WITH SECTION 268 A OF THE INCOME TAX ACT, 1961, THIS APPEAL BY THE REVENUE SHOULD HAVE BEEN WITHDRAWN OR SHOULD ITA NO. 6556/DEL/2015 ASSESSMENT YEAR 2011-12 2 NOT HAVE BEEN PRESSED BY THE REVENUE. IN VIEW OF T HE SAID CIRCULAR, THE APPEAL BY THE REVENUE IS DISMISSED IN LIMINE . 3. IN THE RESULT, THE APPEAL OF THE REVENUE STAN DS DISMISSED. SD/- SD/- (SUDHANSHU SRIVASTAVA) ( G.D. AGRAWAL) JUDICIAL MEMBER PRESIDENT DATED: 23RD AUGUST, 2018 GS COPY FORWARDED TO: - 1. APPELLANT 2. RESPONDENT 3. CIT 4.CIT(A) 4. DR, ITAT BY ORDER ASSTT. REGISTRAR ITA NO. 6556/DEL/2015 ASSESSMENT YEAR 2011-12 3 DATE OF DICTATION DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE OTHER MEMBER DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR.PS /PS DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE DICTATING MEMBER FOR PRONOUNCEMENT DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR.P S/PS DATE ON WHICH THE FINAL ORDER IS UPLOADED ON THE WE BSITE OF ITAT DATE ON WHICH THE FILE GOES TO THE BENCH CLERK DATE ON WHICH THE FILE GOES TO THE HEAD CLERK THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT REGISTRAR FOR SIGNATURE ON THE ORDER DATE OF DISPATCH OF THE ORDER 1