DCIT (EXEMPTION), GHAZIABAD vs. M/S. INDUS EDUCATION SOCIETY, KANPUR

PDF · subscribers
ITA 6249/DEL/2016Status: DisposedITAT Delhi25 November 2019AY 2013-143 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that the appeal filed by the Revenue was not maintainable as the tax effect was below the monetary limit prescribed by CBDT Circular No. 17/2019. Therefore, the appeal was dismissed.

What were the facts?

The Revenue filed an appeal against the CIT(A)'s order allowing the assessee's appeal on anonymous donations. The appeal was filed concerning assessment year 2013-14.

What were the issues?

The primary issue was the maintainability of the Revenue's appeal before the Tribunal due to the tax effect being below the prescribed monetary limit.

Which sections of the Income-tax Act were involved?

Section 115BBC

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH “C” New Delhi

Before: SHRI N.K. BILLAIYA & MS. SUCHITRA KAMBLE

Hearing: 25.11.2019

PER N.K. BILLAIYA, A.M. 1. This appeal filed by the Revenue against the impugned order dated 12.07.2016 passed by the Ld. CIT(Appeals)-II, Kanpur in relation to assessment year 2013-14 on the following grounds:

1.

1. “Ld. Commissioner of Income Tax (Appeals), has erred in law and facts in allowing the appeal of the assessee on anonymous donation u/s 115BBC of Rs. 1,60,00,000/-.

2. The order of the Ld. CIT(Appeals) be cancelled and the order of the AO be restored.”

DCIT(Exemption) vs. Indus Education Society/ I.T.A.No.6249/Del/2016/A.Y.2013-14 Page 2 of 3

2.

We have heard the learned CIT (D.R.), who has pointed out the tax effect involved in this appeal, is below monetary limit prescribed by the CBDT. We find that the CBDT vide Circular No.17/2019 dated 8th August 2019 [F.No.279/ Misc.142/ 2007-ITJ (Pt)] by amending para 3 of CBDT Circular No.3/2018 dated 11.07.2018 has enhanced the monetary limit for filing of appeal before Tribunal to Rs.50 lakhs and has also removed the anomaly in para 5 of said Circular No. 3/2018. We find that the present case does not fall within the exceptions clause 10 of said CBDT Circular No. 3/2018. Therefore, the present appeal is not maintainable as

per above Circular No. 17/2019, hence dismissed. This Circular is applicable to all pending appeals as clarified by CBDT letter dated 20.08.2019 [F. No. 279/Misc./M-93/2018-ITJ] and in the light of judgment of Hon`ble Supreme Court in the case of Pr. CIT, Jaipur v.

Meenakshi Modi SLP (Civil) Diary No. 25076 of 2019-dated 16.08.2019 wherein the Hon`ble Supreme Court has dismissed the appeal of Revenue, as tax involved was less than Rs. 2 Crores. However, the Revenue is at liberty to approach to this Tribunal for recalling this order, if it is comes to the notice of the AO that the tax effect is more than the monetary limit provided under above Circular or the appeals is fall within ambit of the exceptions provided under the said Circular.

DCIT(Exemption) vs. Indus Education Society/ I.T.A.No.6249/Del/2016/A.Y.2013-14 Page 3 of 3

3.

In the result, the appeal of the Revenue is stands dismissed.

The order pronounced in the open court on 25.11.2019

More judgments on Section 115BBC

All 202 judgments and leading authorities on Section 115BBC →

Recent GST High Court judgments

Search GST case law →