Income Tax Appellate Tribunal - Indore
Madhya Pradesh State Open School, ... vs Cit (Exemption), Bhopal on 4 April, 2019
ITA Nos.543 and 687 of 2017 1
Madhya Pradesh State Open School
IN THE INCOME TAX APPELLATE TRIBUNAL,
INDORE BENCH, INDORE
BEFORE SHRI KUL BHARAT, Hon'ble J.M. AND
SHRI MANISH BORAD, Hon'ble A.M.
I.T.A.Nos. 543 & 687/Ind/2017
A.Ys. : 12AA & 2013-14
Madhya Pradesh State Open CIT (Exemption),
School, Bhopal Bhopal
&
DCIT (Exemption),
Bhopal
Vs.
Appellant Respondent
PAN NO. AAAAM 1067 A
Appellant by : Shri Pankaj Shah, CA
Respondent by : Smt. Ashima Gupta, CIT
Date of Hearing : 03.4.2019
Date of pronouncement : 04.4.2019
ORDER
PER SHRI MANISH BORAD, A.M.
Both these appeals are filed by the assessee against the different orders of ld. CIT-Exemption, Bhopal dated 24.5.2017 relating to Section 12AA & ld. CIT(A)-2, Bhopal, dated 11.08.2017 relating to Section 143(3), respectively.
2. In ITA No.543/Ind/2017, the assessee has raised the following grounds of appeal:
ITA Nos.543 and 687 of 2017 2
Madhya Pradesh State Open School "1. On the facts and in circumstances of the case, ld.
CIT(Exemption) erred in denying registration u/s 12AA of the Income Tax Act.
2. The assessee prays that the ld. CIT be directed to grant the registration u/s 12AA of the Income Tax Act."
3. In ITA No.687/Ind/2017, the assessee has raised the following grounds of appeal:
"Ground -I
1. On the facts and in circumstances of the case, ld. CIT(A) erred in confirming the action of the Assessing Officer in not accepting the exemption u/s 10(23)(vi) as well as Section 10(23)(iiiab) and 10(23)(iiiad) of the Act.
2. The assessee prays that the ld. Assessing Officer be directed to accept the exemption available to the assessee. Ground -II
1. On the facts and in circumstances of the case, ld. CIT(A) erred in confirming the action of the Assessing Officer in not accepting the exemption u/s 12AA of the Act.
2. The assessee prays that the ld. Assessing Officer be directed to accept the exemption available to the assessee. Ground -III
1. On the facts and in circumstances of the case, ld. CIT(A) erred in confirming the action of the Assessing Officer in treating the surplus of income over expenditure as taxable business income, despite the fact, the institution was established for providing education to the general public.
2. The assessee prays that the ld. Assessing Officer be directed to not considering the surplus as income of the assessee. Ground -IV
1. On the facts and in circumstances of the case, ld. CIT(A) erred in confirming the action of the Assessing Officer in making an addition of Rs.6,93,01,038/- by considering it as income of the assessee.
2. The assessee prays that the addition be directed to be deleted. Ground -V ITA Nos.543 and 687 of 2017 3 Madhya Pradesh State Open School
1. On the facts and in circumstances of the case, ld. CIT(A) erred in confirming the action of the Assessing Officer in not treating the income tax paid as application of funds.
2. The assessee prays that the payment of tax should be treated as application and allowed as deduction from the alleged income of the assessee."
4. At the outset of the hearing, the learned Counsel for the assessee has filed two declarations in Form No.8 under the provisions of Section 158A(1) of the Income-tax Act, 1961, to avoid the repetitive appeals on the ground that the substantial questions of law have already been admitted by the Hon'ble High Court in the assessee's own case in ITA Nos.6/2013/ 114/2014, 60/2016, 64/2016, 65/2016, 66/2016 & 67/2016. Therefore, Form No.8 may be accepted and the appeals may be decided accordingly.
5. Ld. CIT D.R. did not raise any objection in this regard.
6. We have considered the rival submissions of both the parties and gone through the material available on the file. The assessee has filed the copy of order dated 14.3.2016 in which in assessee's own case, the Hon'ble High Court has admitted the following substantial questions of law:
"A. Whether, the Tribunal was right in law in denying the exemption to the assessee u/s 10(23C)(iiiab), (iiiac) (vi) of the Income Tax Act.
B. Whether, the order of the Tribunal is perverse, arbitrary and unreasonable in denying the exemption to the assessee as an educational institution for regulating and development of school education in the State."ITA Nos.543 and 687 of 2017 4
Madhya Pradesh State Open School
7. Looking to the above facts, we accept the Form No.8, so filed, and accordingly, the appeals of the assessee deserve to be dismissed for the present and the AO is directed to take the decision as per outcome of the appeals in assessee's own case wherein the aforesaid substantial questions of law have been admitted by the Hon'ble M.P.High Court in ITA Nos.6/2013/ 114/2014, 60/2016, 64/2016, 65/2016, 66/2016 & 67/2016.
8. In result, the appeals filed by the assessee are dismissed for the present admitting the declarations i.e Form No.8 filed u/s 158A(1) of the Income Tax Act in terms indicated hereinabove.
This order has been pronounced in the open court on 04.4.2019.
Sd/- Sd/-
(KUL BHARAT) (MANISH BORAD)
JUDICIAL MEMBER ACCOUNTANT MEMBER
Dated : 04.4.2019
!vyas!
Copy to:
Appellant/Respondent/Pr.CIT(A)/Pr.CIT/DR, Indore