Dudhsagar Research and Development Association, Mehsana V. The ACIT(Exemption), Circle-1, Ahmedabad

MA 109/AHD/2022

AI Insights

The case involves Dudhsagar Research & Development Association, which filed a Miscellaneous Application against an earlier ITAT order. The application sought to address an oversight where an additional ground of appeal was not adjudicated upon in the original ITA No. 1147/Ahd/2018. This ground pertained to the treatment of corpus donations as revenue receipts and the consequent eligibility for benefits under Sections 11 and 12 of the Income Tax Act. The ITAT acknowledged the oversight and recalled the order to specifically address this additional ground.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 131371 (ITAT-AHMEDABAD)
• Duration Of Justice: 4 month(s) 21 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 03-05-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 16-03-2023
• Assessment Year: 2014-2015
• Appeal Filed On: 12-12-2022
• Other Referred Cases: National Thermal Power vs. CIT
• Laws Referred To: Section 11, Section 12
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 12; 11

Judgement Text

THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “B” BENCH Before: Ms. Annapurna Gupta, Accountant Member And Shri Siddhartha Nautiyal, Judicial Member Dushs agar Resear ch & Develop ment Ass ociation, C/o Dushsagar Dairy, Highway , Mehsana PAN: AAAT D1312J (Appellant) Vs The ACIT (Exemption), Circle-1, Ah med abad (Resp ondent) Asses see b y : Shri Pa rin S. Shah, A.R. Revenue by : Shri Rajdeep Singh, Sr. D. R. Date of hearing : 17-03 -2 023 Date of pronouncement : 04-05 -2 023 आदेश/ORDER PER : SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER:- This Miscellaneous Application is arising out of ITA No. 1147/Ahd/2018 for A.Y. 2014-15 vide order dated on 11-10-2022. 2. The present Miscellaneous Application has been filed against the order dated 11-10-2022 in ITA No. 1147/Ahd/2018. The assessee has MA No. 109/Ahd/2022 (In ITA No. 1147/Ahd/2018) Assessment Year 2014-15 M.A. No. 109/Ahd/2022 (in ITA No. 1147/Ahd/2018) A.Y. 2014-15 Page No. Dudhsagar Research & Development Association vs. ACIT (Exemption) 2 submitted that the order is erroneous since the assessee had raised the following additional grounds:- “Appellant craves leave to raise this additional ground of appeal before the Hon'ble IT AT. This is a legal ground and therefore as per the decision of Hon'ble Supreme Court in the case of National Thermal Power (229 ITR 383) it can be raised before the Hon'ble IT AT. 1 . Both the lower authorities ought to have granted benefits of Section 1 1 and 12 as corpus donation received from members are treated as revenue receipts. Appellant craves leave to add, amend, alter, change, delete and edit the above ground of appeal before or at the time of the hearing of the appeal.” However, due to oversight, the Hon’ble Bench did not adjudicate on this additional ground of appeal. In the Miscellaneous Application, the assessee has requested that the order of ITAT be recalled and re-fixed for adjudication of this additional ground of appeal which was raised by the assessee. In view of the above Miscellaneous Application filed by the assessee, the order of the Tribunal is recalled to the limited extent of hearing on the additional ground raised by the assessee, in which the assessee has submitted that if the corpus donation is treated as revenue receipts, then the benefits of section 11-12 should be available to the assessee. Accordingly, the matter is re-fixed for hearing on 26 th May, 2023 with respect to hearing on this additional grounds raised by the assessee. M.A. No. 109/Ahd/2022 (in ITA No. 1147/Ahd/2018) A.Y. 2014-15 Page No. Dudhsagar Research & Development Association vs. ACIT (Exemption) 3 4. In the result, the Miscellaneous Application is allowed to the extent as mentioned above. Order pronounced in the open court on 04-05-2023 Sd/- Sd/- (ANNAPURNA GUPTA) (SIDDHARTHA NAUTIYAL) ACCOUNTANT MEMBER JUDICIAL MEMBER Ahmedabad : Dated 04/05/2023 आदेश क त ल प अ े षत / Copy of Order Forwarded to:- 1. Assessee 2. Revenue 3. Concerned CIT 4. CIT (A) 5. DR, ITAT, Ahmedabad 6. Guard file. By order/ आदेश से, उप/सहायक पंजीकार आयकर अपील य अ धकरण, अहमदाबाद