ITO Ward -2 (1), Nagpur V. M/s. Mehmuda Shikshan & Mahila Gramin Vikas, Nagpur

ITA 91/NAG/2010

• Counselvise Citation: [2012] 119 COUNSELVISE.COM (IT) 9663 (ITAT-NAGPUR)
• Duration Of Justice: 2 year(s) 2 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-10-2012
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2004-2005
• Appeal Filed On: 19-07-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RAMESH DAWANDE
• Assessee Lawyers: M MANI
• Section: 12AA

Judgement Text

ITA NO. 91/NAGPUR/2010 M/S. MEHMUDA SHIKSHAN AND MAHILA GRA MIN VIKAS BAHUUDESHIYA SANSTHA, NAGPUR IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH , NAGPUR BEFORE: SHRI P.K. BANSAL , ACCOUNTANT MEMBER AND SHRI D.T. GARASIA , JUDICIAL MEMBER ITA NO. 91 / NAGPUR / 20 10 ASSESSMENT YEAR : 2004 - 05 ITO WARD - 2(1) NAGPUR VS. M/S. MEHMUD A SHIKSHAN & MAHILA GRAMIN VIKAS BAHUUDESHIYA SANSTHA, NAGPUR (APPELLANT) (RESPONDENT) PAN NO.AAAAM 7081Q APPELLANT BY: SHRI RAMESH DAWANDE, SR. DR RESPONDENT BY: SHRI M. MANI, ADVOCATE DATE OF HEARING: 11.10.12 DATE OF PRONOUNCEMENT: 16.10.12 ORDER PER P.K. BANSAL, ACCOUNTANT MEMBER: - THIS APPEAL HAS BEEN FILED BY THE REVENUE AGAINST THE ORDER OF THE CIT(A) DATED 26.2.2010. AT THE TIME OF HEARING, BOTH THE PARTIES AGREED THAT THIS APPEAL HAS BECOME INFRUCTUOUS IN VIEW OF THE DECISION OF THIS TR IBUNAL IN ITA NO.189 DATED 28.4.2011 IN WHICH THIS TRIBUNAL HAD RESTORED THE MATTER TO THE FILE OF THE ASSESSING OFFICER BY PARTLY ALLOWING THE APPEAL OF THE ASSESSEE IN THE FOLLOWING MANNER: IN THIS CASE, IT IS QUITE EVIDENT THAT THE ASSESSEE IS ENGAGED IN EDUCATIONAL ACTIVITIES AND THAT IT IS REGISTERED U/S 12AA OF THE ACT MEANING THEREBY THAT IT IS A TRUST WHOSE OBJECTS ARE OF CHARITABLE NATURE. THE PLEA OF THE ASSESSEE THAT ITS ANNUAL RECEIPTS DO NOT EXCEED PRESCRIBED LIMIT AND IS THEREFORE, ELIGIBLE FOR EXEMPTION U/S 10(23C)(IIIAD) OF THE ACT, IN OUR OPINION, DESERVES TO BE EXAMINED. WE THEREFORE, FIND IT EXPEDIENT TO DIRECT THE A.O. TO EXAMINE THE PLEA OF THE ASSESSEE REGARDING EXEMPTION U/S 10(23C)(IIIAD) OF THE ACT. THE A.O. SHALL ALLOW THE ASSE SSEE A REASONABLE OPPORTUNITY OF PRESENTING ITS CASE WITH RESPECT TO THE CLAIM OF EXEMPTION U/S 10(23C)(IIIAD) OF THE ACT AND THEREAFTER PASS A FRESH ORDER DETERMINING THE FINAL TAX LIABILITY OF THE ASSESSEE IN ACCORDANCE WITH LAW. RESULTANTLY, THE APPEA L OF THE REVENUE IS TREATED AS PARTLY ALLOWED. ITA NO.91/NAGPUR/2010 M/S. MEHMUDA SHIKSHAN AND MAHILA GRAMIN VIKAS BAHUUDESHIYA SANSTHA, NAGPUR 2 2. IN VIEW OF THE SAID ORDER OF THE TRIBUNAL, WE DISMISS THE APPEAL FILED BY THE REVENUE AS IT BECAME INFRUCTUOUS. 3. IN THE RESULT, THE APPEAL FILED BY THE REVENUE IS DISMISSED. PRONOUNCED IN THE OPE N COURT ON 16.10 .20 1 2 SD/ - SD/ - ( D.T. GARASIA ) (P.K. BANSAL) JUDICIAL MEMBER ACCOUNTANT MEMBER VG/SPS NAGPUR DATED 16 TH OCTOBER , 20 1 2 COPY TO 1 ITO, WARD - 2(1), NAGPUR 2 M/S. MEHMUDA SHIKSHAN & MAHILA GR AMIN VIKAS BAHUDESHIYA SANSTHA, 690/691, GOLCHA MARG, SADAR, NAGPUR 3 THE CIT (A) , NAGPUR 4 THE DR, ITAT, NAGPUR 5 GUARD FILE. BY ORDER SR. PRIVATE SECRETAR Y INCOME TAX APPELLATE TRIBUNAL NAGPUR