The CIT (Exemption) Circle Bhopal, Bhopal V. BHOPAL CAMPION SCHOOL SOCIETY, Bhopal

ITA 755/Ind/2018

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 5719 (ITAT-INDORE)
• Duration Of Justice: 1 year(s) 5 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-02-2020
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 10-02-2020
• Assessment Year: 2014-2015
• Appeal Filed On: 19-09-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S S MANTRI
• Keywords: Charitable institution
• Section: 11

Judgement Text

[ITA NO.755/IND/2018] [BHOPAL CAMPTION SCHOOL SOCIETY ] 1 , , IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI MANISH BORAD, ACCOUNTANT MEMBER ITA NO.755/IND/2018 ASSESSMENT YEAR: 2014-15 ACIT(EXEMPTION) CIRCLE, BHOPAL / VS. BHOPAL CAMPION SCHOOL, E-7, ARERA COLONY, BHOPAL ( REVENUE ) ( RE SPONDENT ) P.A. NO. AAATB0913F REVENUE BY SHRI S.S. MANTRI RESPONDENT BY SHRI PAVAN VED, ADV. DATE OF HEARING: 10.12.2019 DATE OF PRONOUNCEMENT: 19.02.2020 / O R D E R PER KUL BHARAT, J.M: THIS APPEAL BY THE REVENUE IS DIRECTED ORDER OF THE CIT(A)-2, BHOPAL DATED 04.07.2018 FOR THE ASSESSMENT Y EAR 2014-15. THE REVENUE HAS RAISED FOLLOWING GROUNDS OF APPEAL: [ITA NO.755/IND/2018] [BHOPAL CAMPTION SCHOOL SOCIETY ] 2 1. WHETHER ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CASE, THE LD. CIT(A) WAS JUSTIFIED IN DELETING ADDITION O F RS.5,39,10,079/- MADE BY THE ASSESSING OFFICER AND ALLOWING THE BENEFITS OF EXEMPTION U/S 11 OF THE I.T. ACT 19 61 TO THE ASSESSEE ESPECIALLY WHEN THE ASSESSEE CHANGED ITS O BJECTS TO CONVERT INTO A MINORITY INSTITUTION? 2. WHETHER ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CASE, THE LD. CIT(A) WAS JUSTIFIED IN APPRECIATE THAT THE SECTION 2(15) OF THE INCOME TAX ACT 1961, SPECIFICALLY PROVIDES D EDUCTION AS CHARITABLE PURPOSE AND EDUCATION IMPARTED TO ANY RE ASON WHETHER MINORITY OTHERWISE CANNOT BE TERMED AS ACTI VITY FOR THE BENEFIT OF A PARTICULAR RELIGIOUS COMMUNITY? 3. WHETHER ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CASE, LD. CIT(A) WAS JUSTIFIED IN CASE THE OBJECT OF THE ASSE SSEE PROVIDE FOR PREFERENCE OF MEMBERS OF CHRISTAIN COMMUNITY CA NNOT BE INTERPRETED AS IF THE INSTITUTION WAS CREATED OR ES TABLISHED FOR THE BENEFIT OF ANY PARTICULAR COMMUNITY OF CASTE E XCLUSIVELY AS LONG AS INSTITUTION IMPARTS EDUCATION TO ALL THE CO MMUNITIES INCLUDING THE CHRISTIAN COMMUNITY WITH PREFERENCES, IT CANNOT BE HIT BY SECTION 13(1)(B) OF THE INCOME TAX ACT, 1 961? 2. AT THE OUTSET OF THE HEARING, LD. COUNSEL FOR THE ASSESSEE CONTENDED THAT THE ABOVE ISSUE IS SQUARELY [ITA NO.755/IND/2018] [BHOPAL CAMPTION SCHOOL SOCIETY ] 3 COVERED BY THE DECISION OF ITAT, INDORE IN ASSESSEE S OWN CASE VIDE ORDER DATED 11.8.2017 IN ITANO.158/IND/2017 WHICH WAS FOLLOWED BY LD. CIT(A). LD. CIT/DR CONCEDE D THE FACT THAT THE SAME ISSUE HAS BEEN DECIDED AGAINST THE REVENUE BY THE ITAT, INDORE. 3. WE HAVE HEARD BOTH THE PARTIES AND PERUSED THE ORDERS OF LOWER AUTHORITIES. WE FIND THAT ISSUE IS SQU ARELY COVERED AGAINST THE REVENUE BY THE DECISION OF ITAT, INDORE IN ASSESSEES OWN CASE VIDE ORDER DATED 11.8.2017 IN ITANO.158/IND/2017 (COPY OF THE ORDERS IS FILED BEF ORE US). LD. CIT/DR COULD NOT CONTROVERT THIS FACT BY BRINGIN G ANY CONTRARY MATERIAL ON RECORD. THUS, THE ISSUE IS AGAINST THE REVENUE AND BY FOLLOWING THE AFORESAID ORDER OF THE IT AT, INDORE, WE CONFIRM THE ORDER OF THE LD. CIT(A) IN T HE PRESENT ASSESSMENT YEAR. ACCORDINGLY, GROUNDS RAISED BY THE REVENUE ARE DISMISSED. [ITA NO.755/IND/2018] [BHOPAL CAMPTION SCHOOL SOCIETY ] 4 4. IN THE RESULT APPEAL OF THE REVENUE IS DISMISSED. ORDER WAS PRONOUNCED IN THE OPEN COURT ON 19 .02 .2020. SD/- (MANISH BORAD) SD/- (KUL BHARAT) A CCOUNTANT MEMBER JUDICIAL MEMBER INDORE; DATED : 19/02/2020 PATEL/PS COPY TO: ASSESSEE/AO/PR. CIT/ CIT (A)/ITAT (DR)/GUAR D FILE. BY ORDER ASSISTANT REGISTRAR, INDORE