THE DELHI PUBLIC SCHOOL SOCIETY ,NEW DELHI vs. JCIT (E), RANGE- 2 , NEW DELHI
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Income Tax Appellate Tribunal, DELHI ‘G’ BENCH,
Before: SHRI N.K. BILLAIYA, & MS. ASTHA CHANDRA
PER N.K. BILLAIYA, ACCOUNTANT MEMBER:-
The above two separate appeals by the assessee are preferred
against two separate orders of the ld. CIT(A) - 40, Delhi dated
12.10.2018 pertaining to Assessment Years 2014-15 and 2015-16. Since
common grievance is involved in both these appeals, they were heard
together and are disposed of by this common order for the sake of
convenience and brevity.
The common grievance in both these appeals relates to the
rejection of claim of the assessee for additional relief u/s 11(2) of the
Income-tax Act, 1961 [hereinafter referred to as 'The Act'], though the
quantum may differ.
In Assessment Year 2014-15, the other ground relates to the
upholding of the action of the Assessing Officer in reducing the gross
sale consideration representing sale of value of fixed assets sold during
the year.
At the very outset, the ld. counsel for the assessee drew our
attention to the order of the Chief Commissioner of Income Tax
[Exemptions], Delhi dated 18.12.2018 u/s 10(23C)(vi) and (via) of the
Act and pointed out that the CCIT[E] has approved the assessee for the
purpose of section 10(23C)(vi) of the Act from Assessment Year 2008-09
and onwards.
Since the approval has been granted to the assessee from
Assessment Year 2008-09 onwards, the present grievance of the
assessee become otiose. The Assessing Officer is directed to examine
the issue afresh in light of the order of the CCIT[E].
In the result, both the appeals of the assessee in ITA Nos. 19 &
20/DEL/2019 are allowed for statistical purposes as per our above
directions.
The order is pronounced in the open court on 31.03.2022.
Sd/- Sd/-
[ASTHA CHANDRA] [N.K. BILLAIYA] JUDICIAL MEMBER ACCOUNTANT MEMBER
Dated: 31st March, 2022.
VL/
