Urmila Devi Charitable Trust, Ghaziabad V. ITO, Exemption Ward, Ghaziabad

ITA 702/DEL/2018

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 9086 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 5 month(s) 10 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-07-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2013-2014
• Appeal Filed On: 31-01-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S L ANURAGI
• Keywords: Charitable institution; Set aside

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: SMC NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER ITA NO. 702/DEL/2018 ASSESSMENT YEAR: 2013-14 URMILA DEVI CHARITABLE TRUST, R-9/242, RAJ NAGAR, GHAZIABAD, UTTAR PRADESH. PAN NO. AAAAU1715B VS ITO EXEMPTION WARD, GHAZIABAD. APPELLANT RESPONDENT ASSESSEE BY SHRI ROHIT TIWARI, ADV. REVENUE BY SHRI S.L. ANURAGI, SR. DR ORDER THE ASSESSEE FILED THE PRESENT APPEAL AGAINST THE I MPUGNED ORDER DATED 03.11.2017 PASSED BY THE LD. CIT(A) ON THE FO LLOWING GROUNDS: 1. THAT ON THE FACTS OF THE CASE AND IN LAW, THE CIT(APPEALS), GHAZIABAD ERRED IN CONFIRMING ACTION OF THE ASSESSING OFFICER TO MAKE ADDITION OF RS. 15,53,159/- TO THE INCOME OF THE APPELLANT IN RESPE CT OF CORPUS DONATION RECEIVED TO THE CORPUS FUND THOUGH COMPLETE DETAILS ARE MAINTAINED FOR THE DONATIONS RECEIVED AND THUS COULD NOT BE TERMED AS ANONYMOUS DONATION. THE BASIS ADOPTED AND THE FINDING RECORD ED IS SIMPLY BASED ON SURMISES, CONJECTURES AND ON HYPOTHETICAL REASONINGS. 2. THAT ON THE FACTS OF THE CASE AND IN LAW, THE COMMISSIONER OF INCOME TAX (APPEAL), GHAZIABAD ERRE D IN HOLDING THE APPELLANT IN DEFAULT FOR NON APPEARA NCE. 2 ITA NO . 702/DEL/2018 2. FACTS NARRATED BY THE REVENUE AUTHORITIES ARE NO T DISPUTED BY BOTH THE PARTIES, THEREFORE, NO NEED TO REPEAT THE SAME FOR THE SAKE OF CONVENIENCE. 3. AT THE TIME OF HEARING, LD. COUNSEL FOR THE ASSE SSEE STATED THAT LD. FIRST APPELLATE AUTHORITY HAS PASSED THE IMPUGNED O RDER EX-PARTE AGAINST THE ASSESSEE WITHOUT SERVING THE NOTICE UPO N THE ASSESSEE. HE, FURTHER, STATED THAT THE ASSESSEE IS HAVING IN POSS ESSION OF ALL THE EVIDENCES FOR SUBSTANTIATING ITS CLAIM WHICH CAN BE FILED BEFORE THE AO. HE REQUESTED THAT ISSUE IN DISPUTE MAY BE SET ASIDE TO THE ASSESSING OFFICER TO DECIDE THE SAME AFRESH AS PER LAW AFTER GIVING DUE OPPORTUNITY TO THE ASSESSEE. HE UNDERTAKES ASSESSEE WILL NOT T AKE ANY UNNECESSARY ADJOURNMENT AND WILL COOPERATE BEFORE THE AO FOR CO MPLETION OF THE ASSESSMENT. HE, FURTHER, UNDERTAKES THAT HE WILL F ILE ALL THE NECESSARY EVIDENCES FOR SUBSTANTIATING OF ITS CLAIM WITHOUT W ASTING ANY TIME. HE REQUESTED THAT ISSUE IN DISPUTE MAY BE SET ASIDE TO THE AO TO DECIDE THE SAME AFRESH AS PER LAW AFTER GIVING OPPORTUNITY TO THE ASSESSEE FOR PRODUCING ALL THE NECESSARY EVIDENCES. 4. LD. DR STRONGLY OPPOSED THE REQUEST OF LD. COUNS EL FOR THE ASSESSEE AND RELIED UPON THE ORDER PASSED BY THE RE VENUE AUTHORITY. HE STATED THAT THE REVENUE AUTHORITY HAS GIVEN FULL OPPORTUNITY TO THE ASSESSEE. ASSESSEE HAS NOT COOPERATED BEFORE BOTH THE AUTHORITIES BELOW. HE REQUESTED THAT THE IMPUGNED ORDER MAY BE UPHELD BY DISMISSING THE APPEAL FILED BY THE ASSESSEE. 5. I HAVE HEARD BOTH THE PARTIES, PERUSED THE RELEV ANT RECORD AVAILABLE WITH ME SPECIALLY THE IMPUGNED ORDERS PAS SED BY THE REVENUE 3 ITA NO . 702/DEL/2018 AUTHORITIES. NO DOUBT, THE ASSESSEE REMAIN NON-COO PERATE BEFORE THE AUTHORITIES BELOW. IN MY VIEW, IN THE INTEREST OF JUSTICE, AS UNDERTAKEN GIVEN BY THE LD. COUNSEL FOR THE ASSESSEE TO COOPER ATE BEFORE THE ASSESSING OFFICER AND TO FILE ALL THE NECESSARY DOC UMENTARY EVIDENCES FOR SUBSTANTIATING ITS CLAIM. THEREFORE, IN THE IN TEREST OF JUSTICE, THE ISSUE IN DISPUTE IS SET ASIDE TO THE AO TO DECIDE T HE SAME AFRESH AS PER LAW AFTER GIVING FULL OPPORTUNITY TO THE ASSESSEE. 7. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT. SD/- (H.S. SIDHU) JUDICIAL MEMBER DATED: 10/07/2019 *KAVITA ARORA COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT TRUE COPY ASSISTANT REGISTRAR ITAT NEW DELHI 4 ITA NO . 702/DEL/2018 DATE OF DICTATION 09.07.2019 DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 09.07.2019/ 10.07.2019 DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE OTHER MEMBER DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR. P S/PS 10.07.2019 DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE D ICTATING MEMBER FOR PRONOUNCEMENT 10.07.2019 DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR. PS/PS 10.07.2019 DATE ON WHICH THE FINAL ORDER IS UPLOADED ON THE WE BSITE OF ITAT 10.07.2019 DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 10.0 7.2019 DATE ON WHICH THE FILE GOES TO THE HEAD CLERK THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT RE GISTRAR FOR SIGNATURE ON THE ORDER DATE OF DISPATCH OF THE ORDER