Doaba College, Jalandhar V. The Income-tax Officer, Jalandhar

ITA 88/ASR/2013

• Counselvise Citation: 8820914 RSA 2013
• Duration Of Justice: 2 year(s) 3 month(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-06-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 02-06-2015
• Assessment Year: 2009-2010
• Appeal Filed On: 08-02-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: TARSEM LAL
• Assessee Lawyers: Y K SUD

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH; AMRITSAR BEFORE SH. PRAMOD KUMAR, ACCOUNTANT MEMBER AND SH. A.D.JAIN, JUDICIAL MEMBER I.T.A. NOS. 88 & 251 (ASR)/2013 ASSESSMENT YEAR: 2009 - 10 & 2010 - 11 PAN: AAAAD4109L DOABA COLLEGE TANDA ROAD JALANDHAR. VS. THE INCOME - TAX OFFICER, II(I) JALANDHAR. (APPELLANT) (RESPONDENT) I.T.A. NO. 250(ASR)/2013 ASSESSMENT YEAR: 2010 - 11 PAN: AAAJK0681R M/S. KANYA MAHA VIDYALAYA TANDA ROAD JALANDHAR . VS. THE INCOME TAX OFFICER, II(I) CENTRAL REVENUE BUILDING, JALANDHAR. (APPELLANT) (RESPONDENT) I.T.A. NO. 422(ASR)/2014 ASSESSMENT YEAR: 2011 - 12 M/S. KANYA MAHA VIDYALAYA TANDA ROAD JALANDHAR . VS. THE DEPUTY COMM ISSIONER OF INCOME TAX , C IRCLE - II JALANDHAR. (APPELLANT) (RESPONDENT) APPELLANT BY: SH. Y.K.SUD, CA. RESPONDENT BY: SH. TARSEM LAL, DR. DATE OF HEARING: 02 .06.2015 DATE OF PRONOUNCEMENT: 04 .06.2015 ORDER PER A.D.JAIN (JM): ITA NOS. 88 &251 (ASR)/2014 ARE ASSESSEES APPEALS FOR ASSESSMENT YEAR 2009 - 10 AND 2010 - 11 IN THE CASE OF DOABA COLLEGE , TANDA ROAD, 2 . ITA NOS.88 & 251, ASST. YEARS 2009 - 10 & 2010 - 11 ITA NOS.250 & 422, ASST. YEARS 2010 - 11 & 2011 - 12 JALANDHAR. ITA NOS. 250 (ASR)/2013 FOR A.Y. 2010 - 11 & ITA NO.422(ASR)/2014 FOR A.Y. 2011 - 12 ARE ALSO THE ASSESSEES APPEALS , IN THE CASE OF M/S. KANYA MAHA VIDALAYA, TANDA RAOD, JALANDHAR. THE FACTS BEING , MUTATIS MUTANDIS , EXACTLY THE SAME, ALL TH ESE CASES ARE BEING DISPOSED OF TOGETHER. IN ALL THESE CASES, THE ASSESSEES CLAIM FOR EXEMPTION U/S 10(23C )(IIIAB) OF THE IT ACT WAS REJECTED. 2. AT THE OUT SET, THE LEARNED COUNSEL FOR THE ASSESSEES HAS CONTENDED THAT FOR A.YS. 2 006 - 07 , 2007 - 08 & 2008 - 09 , RESPECTIVELY, IN ITA NOS. 39 & 40(ASR)/2013, IN THE CASE OF DOABA COLLEGE, JALANDHAR AND IN ITA NOS.41, 42 & 89(ASR)/2013, IN THE CASE OF M/S. KANYA MAHA VIDAYALAYA, JALANDHAR , VIDE ORDER DATED 20.03.2015( COPY PLACED ON RECOR D), PASSED BY THE TRIBUNAL, THIS ISSUE HAS BEEN DECIDED IN THE FAVOUR OF ASSESSEES. IT HAS BEEN CONTENDED THAT THIS DECISION OF THE TRIBUNAL HAS SINCE BEEN ACCEPTED BY THE DEPARTMENT AND THAT FOR ASSESSMENT YEAR 2012 - 13, IN THE CASES OF BOTH THE ASSESSEES, VIDE SEPARATE ORDER S DATED 25.03.2015 ( COPIES PLACED ON RECORD), ACKNOWLEDGING THE SAID TRIBUNAL ORDER, THE AO HAS HELD BOTH THE ASSESSEES TO BE ENTITL ED FOR THE EXEMPTION U/S. 10(23C )(IIIAB) OF THE IT ACT. 3. THE ABOVE POSITION, AS SUBMITTED ON BEHALF OF THE ASSESSEE, IS PATENT ON RECORD AND THE DEPARTMENT HAS NOT BEEN ABLE TO REBUT THE SAME. 3 . ITA NOS.88 & 251, ASST. YEARS 2009 - 10 & 2010 - 11 ITA NOS.250 & 422, ASST. YEARS 2010 - 11 & 2011 - 12 4. T HE AFORESAID TRIBUNAL ORDER DATED 20.03.2015 HOLDS BOTH THE PRESENT ASSESSEES ENTITLED TO EXEMPTION U/S. 10(23C )(IIIAB) OF THE IT ACT . THIS POSITION HAS NOT BEEN SHOWN TO H AVE B EEN UPSET ON APPEAL . S O M UCH SO, FOR ASSESSMENT YEAR 2012 - 13, IN THE CASES OF BOTH THE ASSESSEES THE DEPARTMENT HAS ITSELF, ACCEPTING THE SAID TRIBUNAL ORDER, HELD BOTH THE ASSESSEES TO BE ENTITLED FOR THE EXEMPTI ON CLAIMED. THEREFORE, THE FACTS FOR THE YEAR UNDER CONSIDERATION REMAINING, MUTATIS MUTANDIS , THE SAME AS THAT BEFORE THE TRIBUNAL IN THE EARLEIR YEARS , AS ABOVE, THE GRIEVANCE OF BOTH THE ASSESSEES IS FOUND TO BE JUSTIFIED AND IS ACCEPTED AS SUCH. BOTH T HE ASSESSEES ARE HELD ENT ITLE D FOR THE EXEMPTION CLAIMED U/S. 10(23C )(IIIAB) OF THE IT ACT. 5. IN VIEW OF THE ABOVE, THE ASSESSEE S OTHER OBJECTION THAT THE LEARNED CIT(A) WAS NOT JUSTIFIED IN ACCEPTING THE CLAIM FOR EXEMPTION IN RESPECT OF 95% DEFI CIT GRA NT RECEIVED FROM THE GOVT. , AS IN THE CASE BEFORE THE TRIBUNAL, FOR THE OTHER YEARS, I S RENDERED INFRUCTUOUS, IN VIEW OF THE ASSESSEES BEING HELD ENTITLE D FOR EXEMPTION U/S. 10(23C )(IIIAB) OF THE IT ACT. 6. IN THE RESULT, ALL THE APPEAL S ARE PARTLY ALLOWED, AS INDICATED. ORDER PRONOUNCED IN THE OPEN COURT ON 04.06 . 2015. SD/ - SD/ - (PRAMOD KUMAR) (A.D. JAIN) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 04 .06.2015 /PK/ 4 . ITA NOS.88 & 251, ASST. YEARS 2009 - 10 & 2010 - 11 ITA NOS.250 & 422, ASST. YEARS 2010 - 11 & 2011 - 12 COPY OF THE ORDER FORWARDED TO: 1 . THE ASSESSEE: (I) M/S. DOABA COLLEGE, TANDA ROAD, JALANDHAR. (II) KANYA MAHA VIDYALAYA, JALANDHAR. 2. (I) THE INCOME TAX OFFICER, II(I) (II) DCIT, CIRCLE - II 3. THE CIT(A), 4. THE CIT, 5. THE SR DR, I.T.A.T., TRUE COPY BY ORDER (ASSISTANT REGISTRAR) INCOME TAX APPELLATE TRIBUNAL, AMRITSAR BENCH: AMRITSA