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Thus, the Hon'ble jurisdictional High Court has remanded the matter to the Tribunal to re-adjudicate the issue relating to exemption claimed u/s 11 with reference to provisions of section 11(1)(a) of the Act and also to examine the question of admissibility of deduction in respect of payments made to ITA Nos. 184 to 186/Asr/2001 &Ors.
Sadhu Singh Hamdard Trust v.Asstt. CIT& Ors.
certain persons in terms of section 13(3)(c) r.w.s. 13(3) of the Act. The relevant para of the judgment are reproduced hereunder:

33. The substantial questions of law are answered accordingly. In view of the above, the case is remanded to the Tribunal to re- adjudicate the issue relating to exemption claimed under Section 11 with reference to provisions of Section 11(1)(a) of the Act and also to examine the question of admissibility of deduction in respect of ITA Nos. 184 to 186/Asr/2001 &Ors.

Sadhu Singh Hamdard Trust v.Asstt. CIT& Ors.

3. The Hon'ble Jurisdictional High Court has restored back the second substantial question of law to the file of the Tribunal for re-adjudication vide paras 32 and 33 as above. The counsel has argued that in the present case, from the perusal of the judgment of Hon'ble High Court, the ITA Nos. 184 to 186/Asr/2001 &Ors.

Sadhu Singh Hamdard Trust v.Asstt. CIT& Ors.

substantial question of law on the second issue marked no.(b) which were before the Hon'ble High Court are not arising from the assessment order as there was no finding of the Assessing Officer on this issue nor the ld. CIT(A) has adjudicated on this issue. He contended that admittedly, in the present case, there was no whisper of violation of section 11(1)(a) or section 11(4A) or section 13(1)(c) r.w.s. 13(3) of the Act. He argued that even in Assessment Year 2008-09, under identical circumstances, the Revenue has accepted this proposition. He has also filed a copy of the ld. CIT(A), Jalandhar order dated 26.02.2016 for AY 2008-09. In support, he has filed a brief synopsis which is reproduced as under:

2. On appeal, the CIT(A)upheld the order of the assessing officer and confirmed the denial of exemption claimed under section 11/12 of the Act.

Findings of the Tribunal - 1 st Round ITA Nos. 184 to 186/Asr/2001 &Ors.

Sadhu Singh Hamdard Trust v.Asstt. CIT& Ors.

On further appeal preferred by the assessee, the Hon'ble Tribunal, vide consolidated order dated 29.09.2003, reversed the order of the CIT(A) and held that the assessee was eligible to claim exemption under section 11/12 of the Act by observing as under: