Income Tax Appellate Tribunal - Delhi
Adarsh Shiksha Samiti, Bhiwani vs Department Of Income Tax on 29 March, 2011
ITA NO. 2824/Del/2011
IN THE INCOME TAX APPELLATE TRIBUNAL
DELHI BENCH "A" NEW DELHI
BEFORE SHRI R.P. TOLANI, JUDICIAL MEMBER
AND
SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER
I.T.A. No. 2824/Del/2011
A.Y. : 2000-01
Income Tax Officer, Ward-1, vs. Adarsh Shiksha Samiti,
SCO No. 222, Huda Complex, Circular Road, Bhiwani
Bhiwani (PAN/GIR NO. : AABTA0020D)
(Appellant ) (Respondent )
Asseessee by : Sh. R.P. Basia, CA
Department by : Dr. B.R.R. Kumar, Sr. D.R.
ORDER
PER SHAMIM YAHYA: AM This appeal by the Revenue is directed against the order of the Ld. Commissioner of Income Tax (Appeals) dated 29.3.2011 pertaining to assessment year 2000-01.
2. The ground raised reads as under:-
"On the facts and in the circumstances of the case, the Ld. Commissioner of Income Tax (Appeals) has erred in holding the action of the Assessing Officer in disallowing exemption to the assessee Samiti u/s 10(23C)(iiiad) of the Income Tax Act, 1961 as not in order without appreciating that the Samiti is no where directly connected with educational activities and is only taking care of expenditure, 1 ITA NO. 2824/Del/2011 maintenance and management of the properties of the society and further its creation on the pretext of imparting education without carrying on any activity of charitable nature appears to be a colourful device to divert the unaccounted funds acquired from property and donation which are liable to be taxed."
3. In this case Assessing Officer passed assessment order dated 12.8.2011 u/s. 143(3) read with section 148 of the IT Act determining the total income of ` 13,39,752/-.
4. Upon assessee's appeal Ld. Commissioner of Income Tax (Appeals) deleted the addition placing reliance upon the ITAT order in assessee's own case in earlier years.
5. Against the above order the Revenue is in appeal before us.
6. Both the counsel fairly agreed that this issue is squarely covered in favour of the assessee by the order of the Tribunal in assessee's own case. We find that the Tribunal in ITA No. 3590/Del/10 vide order dated 27.9.2010 has held as under:-
"In this case, the identical issue was decided against the assessee by the Ld. Commissioner of Income Tax (Appeals) in the A.Y. 2004-05 and 2005-06. Being aggrieved with the Ld. Commissioner of Income Tax (Appeals)'s order the assessee preferred appeals before the tribunal which were registered as ITA Nos. 3785/Del/2008 and 3786/Del/2008, where the tribunal vide order dated 23.4.2008 has taken e a 2 ITA NO. 2824/Del/2011 view that the order passed by the Ld. Commissioner of Income Tax (Appeals) was contrary to the law and facts in as much as the assessee society was an educational institution existing solely for the purpose of education and not for the purpose of earning profit and therefore, the assessee is entitled to claim exemption u/s 10(23)(iiiad) of the Act. A copy of this order of the tribunal has been placed on record. Thereafter, in the A.Y.s. 2002-03 and 2006-07, the Ld. Commissioner of Income Tax (Appeals) has decided the issue in favour of the assessee by following the decision of the tribunal in A.Ys. Ld. Commissioner of Income Tax (Appeals) has decided the issue in favour of the assessee after following his own decision in the A.Ys. 2002- 03 and 2006-07, which was based upon the decision of the tribunal in the A.Y. 2004-05 and 2005-06. It is thus clear that this issue stands decided in favour of the assessee by the decision of the tribunal which has been followed by the Ld. Commissioner of Income Tax (Appeals) in A.Ys. 2002-03 and 2006-07 as well as in the present A.Y. 2003-04. It is an admitted position that the facts and circumstances of the case of the present A.Y. are identical to that of the other 3 ITA NO. 2824/Del/2011 years mentioned above. Respectfully following the tribunal's order for the A.Y. 2004-05 and 2005-06, we uphold the order of the Ld. Commissioner of Income Tax (Appeals) in allowing the assessee's claim of deduction us/ 10(23C)(iiiad) of the Act. The ground raised by the revenue is thus rejected."
Respectfully following the above precedent we uphold the order of the Ld. Commissioner of Income Tax (Appeals) and decide the issue in favour of the assessee.
7. In the result, the Revenue's appeal stands dismissed.
Order pronounced in the open court on 04/8/2011 upon conclusion of hearing.
Sd/- Sd/-
[R.P. TOLANI]
TOLANI] [SHAMIM YAHYA]
JUDICIAL MEMBER ACCOUNTANT MEMBER
Date 04/8/2011
SRB
Copy forwarded to: -
1. Appellant 2. Respondent 3. CIT 4. CIT (A)5. DR, ITAT
TRUE COPY
By Order,
Assistant Registrar,
ITAT, Delhi Benches
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