ITO (E), NEW DELHI vs. M/S. INSTITUTE FOR HUMAN DEVELOPMENT, NEW DELHI

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ITA 1667/DEL/2016Status: DisposedITAT Delhi04 December 2019AY 2010-113 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 held that the issue was covered by its earlier decision in the assessee's own case. Applying the same reasoning, the Tribunal found no merit in denying the deduction claimed under sections 11 & 12 of the Act on the balance income.

What were the facts?

The Revenue appealed against the CIT(A)'s order allowing deduction under sections 11 & 12 of the Act to the assessee. The core issue was whether the assessee was entitled to claim deduction on the balance income despite a violation of section 13(1)(c)/13(1)(d) of the Act.

What were the issues?

Whether an assessee is entitled to claim deduction under sections 11 & 12 of the Act on balance income when there is a violation of section 13(1)(c)/13(1)(d) of the Act.

Which sections of the Income-tax Act were involved?

Section 11,Section 12,Section 13(1)(c),Section 13(1)(d),Section 143(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH ‘D’, NEW DELHI

For Appellant: Dr. V.K.Chadha, Sr.DR
For Respondent: Adv
Hearing: 04.12.2019Pronounced: 04.12.2019

आदेश आदेश / ORDER आदेश आदेश PER SUSHMA CHOWLA, JM:

1.

The appeal filed by Revenue is against order of CIT(A)- 36, New Delhi dated 20.01.2016 relating to assessment year 2010-11 passed u/s 143(3) of the Income Tax Act, 1961 (in short “Act”).

2.

The Ld. DR for the Revenue on the other hand pointed out that once the assessee has violated the provisions of section 13(1)(c)/13(1)(d) of the Act, then the assessee is not entitled to claim the deduction u/s 11 & 12 of the Act.

3.

The Ld.AR for the assessee at the outset pointed out that the issue raised in the present appeal is squarely covered by the order of the Tribunal in assessee’s own case in relating to Assessment Year 2009-10, order dated 10.10.2014.

4.

We have heard the rival contentions and perused the record. The issue which arises in the present appeal is against the claim of deduction u/s 11 & 12 of the Act. There is a violation of provision of section 13(1)(c)/13(1)(d) of the Act. An addition of Rs.1,50,000/- has been made on account of aforesaid violation. However, the issue which arises in the present appeal filed by the Revenue is whether in such circumstances where there is violation of 13(1)(c)/13(1)(d) of the Act, is the assessee entitled to claim the deduction on the balance income.

5.

We find that the aforesaid issue stand covered by the order of Tribunal in assessee’s own case in earlier years. The CIT(A) in para 11 has reproduced the findings of the Tribunal. We are making reference to the aforesaid findings of the Tribunal but for the sake of brevity, not reproducing the same. Applying the same parity of reasoning as in the earlier year, we find no merit in denial of the deduction claimed u/s 11 & 12 of the Act on the balance income in the hands of the assessee. Ground of appeal raised by the Revenue is thus dismissed.

6.

In the result, the appeal of Revenue is dismissed.

Order pronounced in the open court on 04th day of December, 2019.

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