INCOME TAX OFFICER (EXEMPTION), BERHAMPUR vs. SHREE SHREE SHREE MAHAPURUSH ACHYUTANANDA TRUST, BALAKATI

आयकर अऩीऱीय अधधकरण, कटक न्यायऩीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK (THROUGH VIRTUAL HEARING) BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER आयकर अऩीऱ सं/ITA No.276/CTK/2023 (ननधाारण वषा / Assessment Year : 2013-2014) ITO (Exemptions), Berhampur-761011 Vs Shree Shree Shree Mahapurush Achyutananda Trust, Trahi Achyuta Ashram, Trahi Achyuta Nagar, Balakati, Khurda-752110 PAN No. :AAETS 0845 F (अऩीऱाथी /Appellant) .. (प्रत्यथी / Respondent) ननधााररती की ओर से /Assessee by : Shri B.V.Ranganath Swamy, Advocate राजस्व की ओर से /Revenue by : Shri Charan Dass, Sr. DR सुनवाई की तारीख / Date of Hearing : 28/11/2023 घोषणा की तारीख/Date of Pronouncement : 28/11/2023 आदेश / O R D E R Per Bench : This is an appeal filed by the revenue against the order of the ld. CIT(A), National Faceless Appeal Centre (NFAC), Delhi, dated 06.06.2023, passed in ITBA/NFAC/S/250/2023-24/1053573978(1), for the assessment year 2013-2014. 2. It was submitted by the ld. DR that the return filed by the assessee came to be processed u/s.143(1) of the Act on 29.08.2014 and the assessment u/s.143(3) of the Act was framed on 18.12.2018, wherein the AO had made addition representing the difference between the cost of construction in respect of Databya Chikisalaya and Jatri Nivas and had applied the provisions of Section 115BBE of the Act. It was the submission that the ld. CIT(A) had deleted the addition by relying upon

2 ITA No.276/CTK/2023 the report of the Income Tax Inspector submitted in the course of assessment proceedings. It was the submission that the order of the ld. CIT(A) is liable to be reversed. 3. In reply, ld. AR submitted that the property did not belong to the trust nor the trust has made any investment during the financial year ending 31.03.2013. It was the submission that the ld. CIT(A) has specifically brought out in para 5.2.3, wherein the Income Tax Inspector has categorically mentioned that the land in respect of Databya Chikisalaya and the post office belonged to the State Government and the building does not belong to the trust. In respect of Jatri Nivas also it has categorically been mentioned that building does not belong to the trust. The Income Tax Inspector has also specifically mentioned as to whom the property belonged to. It was the submission that the order of the ld. CIT(A) is liable to be confirmed. 4. We have considered the rival submissions. A perusal of the order of the ld.CIT(A) clearly shows that the fact of buildings and property does not belong to the assessee-trust, was very much before the AO in the course of assessment proceedings. Further, the ld. CIT(A) has given a categorically finding that the AO has not brought any evidence on record to show that the properties and the investments on these properties during the year under consideration belonged to the assessee and the investment was made out of the unaccounted funds of the assessee-trust. As these findings of the ld. CIT(A) which are clearly factual findings having not been disturbed by the revenue with any supporting evidence, the

3 ITA No.276/CTK/2023 findings recorded by the ld. CIT(A) on this issue stand confirmed and the appeal of the revenue stands dismissed. 5. In the result, appeal of the revenue is dismissed. Order dictated and pronounced in the open court on 28/11/2023. Sd/- Sd/- (GIRISH AGRAWAL) (GEORGE MATHAN) ऱेखा सदस्य/ ACCOUNTANT MEMBER न्यानयक सदस्य / JUDICIAL MEMBER कटक Cuttack; ददनाांक Dated 28/11/2023 Prakash Kumar Mishra, Sr.P.S. आदेश की प्रनतलऱपऩ अग्रेपषत/Copy of the Order forwarded to : 1. अऩीऱाथी / The Appellant- ITO (Exemptions), Berhampur-761011 प्रत्यथी / The Respondent- 2. Shree Shree Shree Mahapurush Achyutananda Trust, Trahi Achyuta Ashram, Trahi Achyuta Nagar, Balakati, Khurda-752110 आयकर आयुक्त(अऩीऱ) / The CIT(A), 3. आयकर आयुक्त / CIT 4. ववभागीय प्रतततनधध, आयकर अऩीऱीय अधधकरण, कटक / DR, 5. ITAT, Cuttack गार्ड पाईऱ / Guard file. 6. सत्यावऩत प्रतत //True Copy// आदेशानुसार/ BY ORDER,

(Assistant Registrar) आयकर अऩीऱीय अधधकरण, कटक/ITAT, Cuttack