INCOME TAX OFFICER (EXEMPTION), JALANDHAR vs. SANSKRITI KMV SCHOOL, JALANDHAR

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ITA 531/ASR/2017Status: DisposedITAT Amritsar22 November 2018AY 2013-142 pages

In favour of the assessee: the Revenue's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal noted that the appeals did not fall under any exceptions provided in the CBDT Circular No. 3 of 2018. Therefore, the appeals were dismissed.

What were the facts?

The Revenue Department filed appeals against the CIT(A)'s order for assessment years 2012-13 and 2013-14. The tax effect in these appeals was less than Rs. 20 lacs.

What were the issues?

Whether the appeals filed by the Revenue Department were maintainable based on the tax effect and CBDT circulars.

Which sections of the Income-tax Act were involved?

Section 250(6)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, AMRITSAR BENCH, AMRITSAR

Before: SH. N.K.SAINI & SH. N.K.CHOUDHRY

For Appellant: Smt. Parwinder Kaur (Ld. CIT-DR)
Hearing: 29.11.2018Pronounced: 29.11.2018

PER N.K. CHOUDHRY,(JM) The instant appeals have been filed by the Revenue Department, on feeling aggrieved against the common order dated 29.05.2017 passed by the Ld. CIT(A)-Jalandhar, u/s 250(6) of the I.T. Act, 1961 (hereinafter called as ‘the Act’).

2.

In the instant appeals, the tax effect is less than Rs.20 lacs and it also reflects that the orders under challenge do not come under any exception as provided in Para-10 of the CBDT Circular No.3 of 2018, dated 11.07.2018 as amended by Circular dated 20.08.2018. The appeal is accordingly, dismissed.

ITA Nos.530 & 531(Asr)/2017 2 (A.Ys.2012-13 & 2013-14) ITO(E) v. Sanskriti KMV School, Jal.

However, it shall be, open to the Income Tax Department to seek revival, if the Department finds that the cases are covered under any exception of the said Circular.

3.

In the result, the appeal filed by the Revenue Department stands dismissed. Order pronounced in the open Court on 29.11.2018. Sd/- Sd/- (N.K.SAINI) (N.K.CHOUDHRY) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated:29.11.2018 /PK/ Ps. Copy of the order forwarded to: (1) Sanskriti KMV School, Tanda Road, Jalandhar (2) The ITO (Exemptions), Ward Jalandhar. (3) The CIT(A), Jalandhar. (4) The CIT concerned. (5) The SR DR, I.T.A.T., Amritsar

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