Income Tax Appellate Tribunal - Hyderabad
Andhra Pradesh State Seed ... vs Asst. Commissioner Of Income Tax, ... on 24 April, 2019
ITA Nos 1979 and 1980 of 2018 AP State Seed Certification Agency
Guntur.
IN THE INCOME TAX APPELLATE TRIBUNAL
Hyderabad ' B ' Bench, Hyderabad
Before Smt. P. Madhavi Devi, Judicial Member
AND
Shri S.Rifaur Rahman, Accountant Member
ITA Nos.1979 & 1980/Hyd/2018
(Assessment Years: 2010-11 & 2012-13)
Andhra Pradesh State Seed Vs Asstt. Commissioner of
Certification Agency, Income Tax (Exemption)
Gutur Hyderabad
PAN: AAATA4858L
(Appellant) (Respondent)
For Assessee : Shri S. Rama Rao
For Revenue : Shri R. Mohan Kumar, DR
Date of Hearing: 16.04.2019
Date of Pronouncement: 24.04.2019
ORDER
Per Smt. P. Madhavi Devi, J.M.
Both are assessee's appeals for the A.Y 2010-11 & 2012-13 against the order of the CIT (A)-9, Hyderabad, dated 23rd July, 2018. The assessee has raised the following grounds of appeal for the A.Y 2010-11:
"1) The order of the learned Commissioner of Income Tax (Appeals) IS erroneous both on facts and in law.
2) The learned Commissioner of Income Tax (Appeals) erred in rejecting the claim of the appellant u/s 11 of the I.T.Act
3) The learned Commissioner of Income Tax (Appeals) erred in not considering the exemption u/s 10(23C) of the I.T.Act.
4) The learned Commissioner of Income Tax (Appeals) ought to have held that interest u/s 234B is not chargeable as the appellant is a charitable institution and no advance tax was paid as it is under the bonafide impression that no tax is payable.
5) Any other ground or grounds that may be urged at the time of hearing".Page 1 of 2
ITA Nos 1979 and 1980 of 2018 AP State Seed Certification Agency Guntur.
2. We find that similar grounds have been raised for the A.Y 2012-13 as well. At the time of hearing, the learned Counsel for the assessee fairly admitted that the issue is covered against the assessee by the decision of the Coordinate Bench of the Tribunal in ITA No.634/Hyd/2017 for the A.Y 2013-14 vide orders dated 4.4.2018 and that the ITAT has confirmed the order of the CIT (A) in rejecting the claim of exemption u/s 11 of the Act. The learned Counsel for the assessee submitted that the assessee is before the Hon'ble Supreme Court on this issue. Since the issue is covered against the assessee by the jurisdictional High Court and the AO and the CIT (A) have followed the same, we do not see any reason to interfere with the same. Assessee's grounds are accordingly rejected.
3. In the result, assessee's appeals are dismissed. Order pronounced in the Open Court on 24th April, 2019.
Sd/- Sd/-
(S.Rifaur Rahman) (P. Madhavi Devi)
Accountant Member Judicial Member
Hyderabad, dated 24th April, 2019.
Vinodan/sps
Copy to:
1 Andhra Pradesh State Seed Certification Agency, Flat No.303, ESR and ASR Plaza, Inner Ring Road, Reddypalem, Guntur 522601 2 ACIT (Exemptions), Aayakar Bhavan, Basheerbagh, Hyderabad 3 CIT (A)-9 Hyderabad 4 Pr. CIT - 2, Visakhapatnam 5 The DR, ITAT Hyderabad 6 Guard File By Order Page 2 of 2