M/s Tathagat Shiksha Samiti, Lucknow V. Income Tax Officer-(Exemptions), Lucknow

MA 42/LKW/2017

• Counselvise Citation: [2018] 123 COUNSELVISE.COM (IT) 5703 (ITAT-LUCKNOW)
• Duration Of Justice: 3 month(s) 3 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 08-01-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2010-2011
• Appeal Filed On: 05-10-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: A K
• Assessee Lawyers: RAJIV JOSHY

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH B , LUCKNOW BEFORE SHRI. T.S. KAPOOR, ACCOUNTANT MEMBER AND SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER M.A. NO.42/LKW/2017 [ARISING OUT OF ITA NO. 51/LKW/2016] ASSESSMENT YEAR: 2010 - 11 THATHAGAT SHIKSHA SAMITI H - 2, PARK ROAD LUCKNOW V. INCOME TAX OFFICER (EXEMPTION) LUCKNOW T AN /PAN : AAATT9582A (APP LIC ANT) (RESPONDENT) APP LIC ANT BY: SHRI RAJIV JOSHY, C.A. RESPONDENT BY: SHRI A. K. PANDEY, D.R. DATE OF HEARING: 15 12 201 7 DATE OF PRONOUNCE MENT: 08 01 201 8 O R D E R PER P ARTHA SARATHI CHAUDHURY, J.M : IN THIS MISCELLANEOUS APPLICATION, THE ASSESSEE HAS CONTENDED THAT THE FACTS AS RECORDED IN PARAGRAPHS 6 & 7 OF THE ORDER OF THE TRIBUNAL 29/7/2016 IN ITA NO.51/LKW/2016 ARE MISCONSTRUED AND ARE SELF - CONTRADICTORY. THEREFORE, THERE IS A MISTAKE APPARENT ON RECORD AND , THEREFORE, THE ORDER MAY BE RECALLED TO DECIDE THE ISSUE OF DONATION RECEIVED AFRESH. 2 . WE HAVE PERUSED THE CASE RECORD , ORDER OF THE TRIBUNAL DATED 29/7/2016 AND THE SUBMISSIONS OF THE PARTIES AND WE FIND THAT IN PARA 6 OF THE ORDER, THE OBSERVATION OF THE TRIBUNAL IS THAT THE ASSESSING OFFICER IN PARA 7 OF THE ASSESSMENT ORDER THAT THE DONATION IS AMOUNTING TO RS.1,74,35,100/ - THE CAPACITY AND GENUINENESS REMAIN [ M.A. NO.42/LKW/2017 ] 2 UNPROVED ... I N PARA 7, ON THE OTHER HAND, IT IS WRITTEN THAT IT WAS HELD BY THE ASSESSING OFFICER THAT THE DONATIONS RECEIVED BY THE ASSESSEE ARE NOT ANONYMOUS DONATIONS. THEREFORE, PARA 6 STATES THAT THE GENUINENESS AND CAPACITY OF THE DONATIONS REMAINS UNP ROVED AS NOTED BY THE ASSESSING OFFICER WHEREAS IN PARA 7 , IT IS STATED THAT THE ASSESSING OFFICER HAS HELD THAT THE DONATIONS RECEIVED BY THE ASSESSEE ARE NOT ANONYMOUS IN NATURE. THESE FACTS ARE SELF - CONTRADICTORY AND , THEREFORE, THERE IS A MISTAKE APPA RENT ON RECORD. WE, THEREFORE, RECALL OUR ORDER DATED 29/7/2016 TO DECIDE THE APPEAL OF THE REVENUE AFRESH IN THE INTEREST OF JUSTICE AND DIRECT THE REGISTRY TO FIX THIS APPEAL FOR HEARING IN DUE COURSE. 3 . IN THE RESULT, MISCELLANEOUS APPLICATION FILED BY T HE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 08 / 01 / 201 8 . SD/ - SD/ - [ T.S. KAPOOR ] [PARTHA SARATHI CHAUDHURY ] ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 8 TH JANUARY, 2018 JJ: 1812 COPY FORWARDED TO: 1 . APPELLANT 2 . RESPONDENT 3 . CIT(A) 4 . CIT 5 . DR ASSISTANT REGISTRAR