Calcutta High Court
Principal Commissioner Of Income ... vs National Council Of Science Museums on 2 August, 2018
Author: Aniruddha Bose
Bench: Aniruddha Bose, Amitabha Chatterjee
ORDER SHEET
GA NO.1352 OF 2017
WITH
ITAT NO.159 OF 2017
GA NO.1353 OF 2017
IN THE HIGH COURT AT CALCUTTA
SPECIAL JURISDICTION(INCOME-TAX)
ORIGINAL SIDE
PRINCIPAL COMMISSIONER OF INCOME TAX(EXEMPTIONS) KOLKATA
Versus
NATIONAL COUNCIL OF SCIENCE MUSEUMS
BEFORE:
The Hon'ble JUSTICE ANIRUDDHA BOSE
The Hon'ble JUSTICE AMITABHA CHATTERJEE
Date : 2nd August, 2018.
MRS.SMITA DAS DE,ADVOCATE FOR APPELLANT
MR.BHASKAR SENGUPTA, ADVOCATE RESPONDENT
The Court:- There is delay of 167 days in preferring the appeal. We have gone through the application for condonation of delay, registered as GA No.1352 of 2017 and we are satisfied that there was sufficient cause for which the appeal could not be filed within the prescribed time. We, accordingly, condone the delay and allow the application being GA No.1352 of 2017.
This appeal is against concurrent findings of the Commissioner of Income Tax (Appeals) and the Tribunal invalidating an order of assessment for the assessment year 2009-10. Tax was sought to be imposed on income of the assessee on funds received by it from the Government of India treating the same as income from other sources in the said order of assessment. The appellant is an autonomous organisation fully funded by the Government and is functioning under the Ministry of Culture, 2 Government of India as an institution for non-formal education in science. Such exercise was undertaken by the assessing officer on the ground that its approval under section 35(1)(ii) of the Act had expired on 31st March, 2004 and fresh application was pending with the Central Board of Direct Taxes. The Commissioner, however, held that the exemption by the assessee was claimed under section 10(23C)(iiiab) of the Act which has been allowed to the assessee all through. The Commissioner also opined that as there was no surplus left with the assessee there was no need for even such exemption. The Tribunal affirmed the decision of the Commissioner relying on certain observations made in the decision of the Hon'ble High Court of Delhi in the case of Director of Income Tax Vs. Indian National Science Academy, reported in (2010) 78 CCH 0083. We do not find any reason to interfere in this appeal with the Tribunal's decision. No substantial question of law is involved in this appeal. The appeal and the application shall stand dismissed.
There shall be no order as to costs.
(ANIRUDDHA BOSE, J.) (AMITABHA CHATTERJEE, J.) sb.