Dwaraka Charitable Trust, Pune V. Income-tax Officer, Pune

MA 59/PUN/2023

• Counselvise Citation: [2023] 101 COUNSELVISE.COM (IT) 9897 (ITAT-PUNE)
• Duration Of Justice: 7 month(s) 29 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 21-11-2023
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 16-11-2023
• Assessment Year: 2007-2008
• Appeal Filed On: 23-03-2023
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Charitable institution
• Section: 11

Judgement Text

आयकर अपीलीय अधिकरण “बी” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, PUNE BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER धिधिि आिेदन सं. / MA No.59/PUN/2023 (Arising out of ITA No.723/PUN/2015) धनिाारण िर्ा / Assessment Year : 2007-08 Dwarka Charitable Trust, 926, F.C. Road, Shivaji Nagar, Pune – 411004 PAN : AAATD2294H .......अपीलार्थी / Appellant बनाम / V/s. The Income Tax Officer, Ward – 1(4), Pune ......प्रत्यर्थी / Respondent Assessee by : Shri Pratik Sandbhor Revenue by : Shri Suhas Kulkarni सुनवाई की तारीख / Date of Hearing : 17-11-2023 घोषणा की तारीख / Date of Pronouncement : 22-11-2023 आदेश / ORDER PER S.S. VISWANETHRA RAVI, JM : By this Miscellaneous Application the assessee intends to recall the order dated 08-06-2022 passed by this Tribunal in ITA No. 723/PUN/2015 for assessment year 2007-08. 2 MA No. 59/PUN/2023, A.Y. 2007-08 2. The ld. AR drew our attention to Miscellaneous Application and argued that this Tribunal did not give any finding on ground Nos. 2 and 5. The ld. DR by referring to para 2 of the Tribunal’s order and submits that this Tribunal has given its finding on ground No. 2 collectively in para 8. 3. Further, the ld. AR submits that there is no quantification in respect of denial of exemption u/s. 11 of the Act in ground No. 7. The ld. DR submits that this Tribunal restricted the denial of exemption u/s. 11 of the Act is only to Rs.65,00,000/- as was received from prohibited person. 4. Having heard both the parties and on perusal of the Miscellaneous Application, it is noted that the assessee contended that the order dated 08-06-2022 is to be recalled to rectify the mistake apparent on record vide paras 1 to 28. On an examination of Miscellaneous Application which demonstrates that the assessee is rearguing the appeal, we find no mistake pointed by the assessee in the entire Miscellaneous Application consisting of paras 1 to 28. On perusal of the Tribunal’s order, we find the submissions of ld. DR is correct in so far as adjudication of ground Nos. 2 and 5 are concerned in para 8 of the Tribunal’s order. Further, we find force in the arguments of ld. DR in so far as restriction of denial of exemption u/s. 11 of the Act, wherein, the said Rs.65,00,000/- received from prohibited person which was rendered by following the decision of Hon’ble High Court of Bombay in the case of Audyogik Shikshan Mandal reported in 101 taxmann.com 247. Therefore, we find no mistake as pointed by the assessee in Miscellaneous Application. Thus, Miscellaneous Application filed by the assessee fails and it is dismissed. 3 MA No. 59/PUN/2023, A.Y. 2007-08 5. In the result, the Miscellaneous Application filed by the assessee is dismissed. Order pronounced in the open court on 22 nd November, 2023. Sd/- Sd/- (Inturi Rama Rao) (S.S. Viswanethra Ravi) ACCOUNTANT MEMBER JUDICIAL MEMBER पुणे / Pune; दिनाांक / Dated : 22 nd November, 2023. रदव आदेश की प्रधिधलधप अग्रेधर्ि / Copy of the Order forwarded to : 1. अपीलार्थी / The Appellant. 2. प्रत्यर्थी / The Respondent. 3. The CIT(A)-10, Pune. 4. The CIT(Exemption), Pune. 5. दवभागीय प्रदतदनदि, आयकर अपीलीय अदिकरण, “बी” बेंच, पुणे / DR, ITAT, “B” Bench, Pune. 6. गार्ड फ़ाइल / Guard File. //सत्यादपत प्रदत// True Copy// आिेशानुसार / BY ORDER, वररष्ठ दनजी सदचव / Sr. Private Secretary आयकर अपीलीय अदिकरण ,पुणे / ITAT, Pune