M/s Aayushmati Education & Social Society, Bhopal V. The ACIT 1(1), Bhopal

MA 25/IND/2010

• Counselvise Citation: [2010] 119 COUNSELVISE.COM (IT) 3760 (ITAT-INDORE)
• Duration Of Justice: 21 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 25-06-2010
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 25-06-2010
• Assessment Year: 2004-2005
• Appeal Filed On: 04-06-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: P K MITRA
• Keywords: Charitable institution

Judgement Text

PAGE 1 OF 2 - M.A.NO.25/IND/10 AAYUSHMATI EDUCATION & SOCIAL SOCIETY, BHOPAL. IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH : INDORE BEFORE SHRI JOGINDER SINGH, JUDICIAL MEMBER AND SHRI V.K. GUPTA, ACCOUNTANT MEMBER PAN NO. : AAAAA3026D M.A.NO.25/IND/2010 (ARISING OUT OF I.T.A.NO.449/IND/2007) A.Y.2004-05 M/S.AAYUSHMATI EDUCATION & SOCIAL SOCIETY, BHOPAL. A.C.I.T., VS 1(1), BHOPAL. APPLICANT RESPONDENT APPLICANT BY : SHRI ASHISH GOYAL, C. A. RESPONDENT BY : SHRI P.K.MITRA, SR. DR DATE OF HEARING : 25.06.2010 O R D E R PER V.K. GUPTA, A.M. IN THIS MISC. APPLICATION, THE ASSESSEE HAS SUBMITT ED THAT THE TRIBUNAL DISMISSED THE APPEAL OF THE ASSESSEE ON TH E BASIS THAT THE PROVISIONS OF SECTION 10(23C)(VI) AS AMENDED FROM 1 ST DAY OF JUNE, 2006, BY INSERTION OF SECOND PROVISO WERE APPLICATION FOR THE YEAR UNDER CONSIDERATION AS WELL. HOWEVER, IN THE CASE OF ROLA ND EDUCATIONAL AND CHARITABLE TRUST VS. CCIT, 309 ITR 50, THE HON'BLE ORISSA HIGH COURT HAD CATEGORICALLY HELD THAT SUCH PROVISO WAS APPLIC ABLE ONLY FOR AN PAGE 2 OF 2 - M.A.NO.25/IND/10 AAYUSHMATI EDUCATION & SOCIAL SOCIETY, BHOPAL. APPLICATION FILED ON OR AFTER 1.6.2006. THUS, A MIS TAKE OF LAW OCCURRED WHILE DISPOSING OF THE MATTER AND, THEREFORE, THE S AID ORDER WAS LIABLE TO BE RECALLED. 2. THE LD. SENIOR D.R. COULD NOT CONTROVERT THESE CLAI MS OF THE ASSESSEE. 3. WE FIND THAT ASSESSMENT YEAR INVOLVED WAS 2004-05, WHEREAS THE PROVISIONS AS APPLICABLE FROM 1 ST JUNE,2006, HAVE BEEN APPLIED AND THERE WAS NO DISPUTE AS REGARD TO THE RETROSPECTIVI TY OF SUCH PROVISION BEFORE THE TRIBUNAL. HENCE, IN THESE CIRCUMSTANCES, WE RECALL THE ORDER OF THE TRIBUNAL AND FIX THE SAME FOR HEARING ON 10.9.2 010. NO SEPARATE NOTICE SHALL BE SENT AS THE DATE HAS BEEN ANNOUNCED IN THE OPEN COURT. 4. IN THE RESULT, THE MISC. APPLICATION FILED BY THE A SSESSEE IS ALLOWED. THIS ORDER HAS BEEN PRONOUNCED IN THE OPEN COURT ON 25 TH JUNE, 2010. SD/- SD/- (JOGINDER SINGH) (V. K. GUPTA) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED : 25 TH JUNE, 2010. CPU* 256