CIT (Exemptions), Lucknow V. Muslim Social Uplift Society, Aligarh

ITA 6776/DEL/2018

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 8036 (ITAT-DELHI)
• Duration Of Justice: 5 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-04-2019
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2015-2016
• Appeal Filed On: 26-10-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 13

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH: SMC, NEW DELHI) BEFORE SH. N. K. BILLAIYA, ACCOUNTANT MEMBER ITA NO:-6776/DEL/2018 ( ASSESSMENT YEAR: 2015-16) INCOME TAX OFFICER, EXEMPTION WARD, GHAZIABAD VS. M/S. MUSLIM SOCIAL UPLIFT SOCIETY, 1 SULTAN JAHAN MANZIL, SAMSAD ALIGARH. PAN NO. AAATM8291R APPELLANT RESPONDENT REVENUE BY : SH. S. L. ANURAGI, SR. DR. ASSESSEE BY : SH. SUNIL KUMAR, FCA DATE OF HEARING : 18.04.2019 DATE OF PRONOUNCEMENT : 18.04.2019 ORDER PER: N. K. BILLAIYA, AM THIS APPEAL BY THE REVENUE IS PREFERRED AGAINST THE ORDER OF THE COMMISSIONER OF INCOME TAX [APPEALS], ALIGARH, DATED 28.08.2018 FOR ASSESSMENT YEAR 2015-16. 2. THIS APPEAL BY THE REVENUE HAS TO BE DISMISSED I N THE LIGHT OF THE CBDT CIRCULAR NO.3/2018 DATED 11.07.2018 BY WHICH BOARD HAS REVIS ED THE MONETARY LIMIT FOR FILING OF APPEALS BY THE DEPARTMENT BEFORE THE ITAT AND THE M ONETARY LIMIT HAS BEEN FIXED AT RS.20 LAKHS. THE BOARD AT CLAUSE 13 OF THE SAID CI RCULAR HAS CLARIFIED AS UNDER :- THIS CIRCULAR WILL APPLY TO SLPS/ APPEALS/ CROSS O BJECTIONS/ REFERENCES TO BE FILED HENCEFORTH IN SUPREME COURT/ HIGH COURT/ TRIBUNAL A ND IT SHALL ALSO APPLY 2 ITA NO.-6776/DEL/2018 RETROSPECTIVELY TO PENDING SLPS/APPEALS/CROSS OBJEC TIONS/REFERENCES. THE PENDING APPEALS BELOW THE SPECIFIED TAX LIMIT IN PARA 3 ABO VE MAY BE WITHDRAWN/ NOT PRESSED. HOWEVER, IT IS OBSERVED THAT IN CASE ON RE-VERIFICATION AT THE END OF THE ASSESSING OFFICER IT CAN BE DEMONSTRATED THAT THE T AX EFFECT IS MORE, OR REVENUES CASE FALLS WITHIN THE AMBIT OF EXCEPTIONS PROVIDED IN THE CIRCULAR, THEN THE DEPARTMENT WILL BE AT LIBERTY TO APPROACH THE TRIBU NAL FOR RECALL OF THIS ORDER RELATABLE TO SUCH CASES. SUCH APPLICATION SHOULD BE FILED WITHIN THE TIME PERIOD PRESCRIBED IN THE ACT. 3. IN THE LIGHT OF THE AFORESAID CBDT CIRCULAR, THE APPEAL FILED BY THE REVENUE IS DISMISSED. 4. IN THE RESULT, APPEAL OF THE REVENUE IS DISMISSE D. ORDER PRONOUNCED IN THE OPEN COURT ON 18.04.2019. SD/- (N.K.BILLAIYA) ACCOUNTANT MEMBER DATED: 18.04.2019 NEHA/- COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI 3 ITA NO.-6776/DEL/2018 DATE OF DICTATION 18.04.2019 DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 18.04.2019 DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE OTHER MEMBER 18.04.2019 DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR. PS/PS 18.04.2019 DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE DICTATING MEMBER FOR PRONOUNCEMENT 18.04.2019 DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR. PS/PS 18.04.2019 DATE ON WHICH THE FINAL ORDER IS UPLOADED ON THE WEBSITE OF ITAT 18.04.2019 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