Advance Transfusion Medicine Research Foundation, Ahmedabad V. The ADIT(Exemption), Ahmedabad

MA 3/AHD/2014

• Counselvise Citation: [2014] 124 COUNSELVISE.COM (IT) 2250 (ITAT-AHMEDABAD)
• Duration Of Justice: 8 month(s) 15 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 19-09-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 18-07-2014
• Assessment Year: 2009-2010
• Appeal Filed On: 03-01-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: B KULSHRESHTHA
• Section: 12; 11

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD A BENCH AHMEDABAD , , , , BEFORE SHRI G. C. GUPTA , VICE PRESIDENT AND .., !' # # # # SHRI ANIL CHATURVEDI, ACCOUNTANT MEMBER $%&', () * M.A. NO. 3/AHD/2014 (IN ITA NO. 399/AHD/2013) ASSESSMENT YEAR :2009-10 ADVANCE TRANSFUSION MEDICINE RESEARCH FOUNDATION, PRATHAMA CENTER, B/H JIVERAJ MEHTA HOSPITAL, VASNA, AHMEDABAD-380007 V/S . THE ADIT (EXEMPTION), AHMEDABAD PAN NO. A A BCA6677P (APPELLANT) .. (RESPONDENT) +, - . ( /BY APPELLANT SHRI TUSHAR P. HEMANI, A.R. /0+, - . ( /BY RESPONDENT SHRI B. KULSHRESHTHA, SR. D.R. 1 - %') /DATE OF HEARING 18.07.2014 234 - %') /DATE OF PRONOUNCEMENT 19.09.2014 O R D E R PER : SHRI ANIL CHATURVEDI, ACCOUNTANT MEMBER THIS MA IS ARISING OUT OF ITA NO.399/AHD/2013 FOR A .Y. 2009-10 ORDER DATED 20/09/2013. 2. BY THIS MISCELLANEOUS APPLICATION, ASSESSEE HAS REQUESTED FOR RECALLING OF THE ORDER DATED 20/09/2013 PASSED BY THE ITAT AH MEDABAD BENCH IN ITA.NO. 399/AHD/2013 FOR THE ASSESSMENT YEAR 2009- 10. 3. IN THE MISCELLANEOUS APPLICATION, THE ASSESSEE H AS INTER ALIA SUBMITTED THAT THE GROUND NO 1 WAS WITH RESPECT TO NOT ALLOWI NG THE EXEMPTION U/S. 11 M.A. NO. 3/AHD/2014 A.Y. 09-10 (ADVANCE TRANS. M. R. F. VS. ADIT) PAGE 2 AND 12 BY INVOKING SECTION 13 AND THE CONTENTIONS T O SECTION 13(6) WAS MERELY AN ALTERNATE CONTENTION TO THE EFFECT THAT E VEN IF PROVISION OF SECTION 13 ARE APPLICABLE THEN AS PER S. 13(6) RWS 12(2), DENI AL OF EXEMPTION U/S 11 SHALL BE RESTRICTED ONLY VIS-A-VIS INCOME REFERRED TO IN SECTION 12(2) AND THE WHOLE EXEMPTION U/S. 11 CANNOT BE DENIED. HE FURTHER SUB MITTED THAT TRIBUNAL HAS CONSTRUED THE ALTERNATE CONTENTIONS AS THE MAIN CON TENTION AND DENIED THE EXEMPTION. IT IS FURTHER SUBMITTED THAT THE HON'BLE TRIBUNAL'S FINDINGS DEALING WITH SUCH ALTERNATE CONTENTION ARE CONTRARY TO THE FINDINGS OF AO AND CIT(A) AND FURTHER THE CONTENTIONS RAISED BY THE ID. A.R. WERE NOT CONSIDERED AND NOT DEALT WITH. IT WAS FURTHER SUBMITTED THAT GROUND N O.4 RAISED IN THE APPEAL WAS NOT ADJUDICATED. 4. BEFORE US, LD. A.R., REITERATED THE SUBMISSIONS MADE IN THE APPLICATION. HE THEREFORE SUBMITTED THAT IN VIEW OF THE AFORESAI D THERE IS MISTAKE APPARENT FROM RECORD IN TERMS OF PROVISIONS OF SECTION 254(2 ) AND THEREFORE THE ORDER BE RECALLED. THE LD. D.R. ON THE OTHER HAND OBJECTED T O THE SUBMISSIONS OF THE ID. AR. HE SUBMITTED THAT THE HON'BLE BENCH AFTER CONS IDERING THE SUBMISSIONS OF THE ASSESSEE AND THE CASE LAWS RELIED BY AR DECIDED THE ISSUE AND THEREFORE THERE WAS NO APPARENT MISTAKE IN THE ORDER OF THE T RIBUNAL. HE, THUS, OBJECTED TO THE PRAYER OF ID. A.R. AND SUBMITTED THAT THE M. A. OF THE ASSESSEE NEEDS TO BE DISMISSED. 5. WE HAVE CAREFULLY CONSIDERED THE RIVAL SUBMISSIO NS AND, PERUSED THE MATERIAL ON RECORD. WE HAVE ALSO GONE THROUGH THE M ISCELLANEOUS APPLICATION. THE MAIN GRIEVANCE OF THE ASSESSEE IS THAT THE MAIN GROUND OF THE ASSESSEE M.A. NO. 3/AHD/2014 A.Y. 09-10 (ADVANCE TRANS. M. R. F. VS. ADIT) PAGE 3 WITH RESPECT TO ALLOWING EXEMPTION U/S. 11 & 12 HAS BEEN NOT CONSIDERED AND THE ALTERNATE CONTENTION OF RESORTING TO PROVISIONS OF SECTION 13 WAS CONSIDERED AND DISMISSED THE GROUND OF THE ASSESSEE . FURTHER THE GROUND NO.4 WAS ALSO NOT ADJUDICATED. WE ARE OF THE VIEW THAT THE NON CONSIDERATION OF MAIN GROUND WITH RESPECT TO ALLOWING OF EXEMPTIO N U/S. 11 & 12 AND NON CONSIDERATION OF THE GROUND NO.4 IS AN APPARENT MIS TAKE RECTIFIABLE U/S. 254(2) OF THE ACT. WE ACCORDINGLY RECALL THE ORDER DATED 20/09/2013 FOR DECIDING THE GROUND NO. 4 AND THE ISSUE WITH RESPECT TO ALLOWABI LITY OF EXEMPTION U/S. 11 & 12 OF THE ACT. REGISTRY IS DIRECTED TO FIX THE APP EAL IN DUE COURSE. 6. IN THE RESULT THE M.A. OF THE ASSESSEE IS ALLOWE D. THIS ORDER PRONOUNCED IN OPEN COURT ON 19/09/2014 SD/- SD/- (G.C.GUPTA) (ANIL CHATURV EDI) VICE PRESIDENT ACCOUNTANT MEMB ER TRUE COPY S.K.SINHA (5 (5 (5 (5 - -- - /%6 /%6 /%6 /%6 7(64% 7(64% 7(64% 7(64% / COPY OF ORDER FORWARDED TO:- 1. +, / APPELLANT 2. /0+, / RESPONDENT 3. ## % ; / CONCERNED CIT 4. ;- / CIT (A) 5. 6? /% , , / DR, ITAT, AHMEDABAD 6. A BC / GUARD FILE. BY ORDER/ (5 (, / # , E