THE DEPUTY COMMISSIONER OF INCOME TAX, (EXEMPTION), VIJAYAWADA vs. SRI KESAVA EDUCATIONAL SOCIETY`, HYDERABAD

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ITA 89/VIZ/2018Status: DisposedITAT Visakhapatnam30 April 2024AY 2013-14Bench: SHRI DUVVURU RL REDDY, HON’BLE (Judicial Member), SHRI S BALAKRISHNAN, HON’BLE (Accountant Member)20 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the Assessing Officer (AO) failed to provide specific instances or evidence of contravention of the Act by the assessee. The ad-hoc disallowance of expenditure by the AO was deemed unjustified. Consequently, the Tribunal set aside the CIT(A)'s order and remitted the matter back for de-novo consideration.

What were the facts?

The Revenue filed appeals against orders of the CIT(A) concerning various educational societies for AYs 2012-13 to 2014-15. The assessee societies also filed cross-objections. The primary issue involved scrutiny assessments and claims of exemption under Section 11.

What were the issues?

Whether the ad-hoc disallowance of expenditure by the AO was justified without specific evidence of contravention of the Act by the assessee societies claiming exemption.

Which sections of the Income-tax Act were involved?

Section 11,Section 144,Section 143(2),Section 131,Section 13(1)(c)

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Cases cited in this judgment(3)Show list

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Income Tax Appellate Tribunal, VISAKHAPATNAM BENCH, VISAKHAPATNAM

Before: SHRI DUVVURU RL REDDY, HON’BLE & SHRI S BALAKRISHNAN, HON’BLE

For Respondent: Dr. Aparna Villuri, Sr. AR
Hearing: 17/04/2024

Heard together (6 matters)

I.T.A. No.89/Viz/2018
C.O. No. 82/Viz/2019
I.T.A. No.281/Viz/2018
C.O. No. 90/Viz/2019
I.T.A. No.289/Viz/2018
C.O. No. 98/Viz/2019

Read from the judgment's own cause title. This page is filed under one of them.

आदेश की प्रतिलिपि अग्रेपिि/Copy of the order forwarded to:- निर्धाररती/ The Assessee – (i) M/s. Sri Saraswathi Educational Society, 1. C/o. Keshava Reddy Concept School, Survey No.56/B, Indira Nagar, Bachupalli, Hyderabad. (ii) Sri Saraswathi Educational Society, Hyderabad C/o. M. Chandra Mouleswara Rao, C-3, Skylark Apartments, Opp. Skyline Theatre, Basheerbagh, Hyderabad, Telangana. (iii) Sri Keshava Reddy Educational Society, C/o. Keshava Reddy Concept School, Survey No.56/B, Indira Nagar, Bachupalli, Hyderabad. (iv) Sri Keshava Reddy Educational Society, C/o. M. Chandra Mouleswara Rao, C-3, Skylark Apartments, Opp. Skyline Theatre, Basheerbagh, Hyderabad, Telangana. (v) Sri Keshava Reddy Educational Society, C/o. Keshava Reddy Concept School, Survey No.56/B, Indira Nagar, Bachupalli, Hyderabad. (vi) Sri Kesava Reddy Educational Trust, C/o. Keshava Reddy Concept School, Survey No.56/B, Indira Nagar, Bachupalli, Hyderabad.(vii) Sri Kesava Reddy Educational Trust, C/o. M. Chandra Mouleswara Rao, C-3, Skylark Apartments, Opp. Skyline Theatre, Basheerbagh, Hyderabad, Telangana (viii) M/s. Keshava Educational Society C/o. Keshava Reddy Concept School, Survey No.56/B, Indira Nagar, Bachupalli, Hyderabad. (ix) Keshava Educational Society C/o. M. Chandra Mouleswara Rao, C-3, Skylark Apartments, Opp. Skyline Theatre, Basheerbagh, Hyderabad, Telangana (x) Bharat Reddy Educational Society C/o. Keshava Reddy Concept School, Survey No.56/B, Indira Nagar, Bachupalli, Hyderabad. (xi) Bharat Reddy Educational Society C/o. M. Chandra Mouleswara Rao, C-3, Skylark Apartments, Opp. Skyline Theatre, Basheerbagh, Hyderabad,

20 Telangana. (xii) Mahanandeeswara Educational Society C/o. Keshava Reddy Concept School, Survey No.56/B, Indira Nagar, Bachupalli, Hyderabad. (xiii) Mahanandeeswara Educational Society C/o. M. Chandra Mouleswara Rao, C-3, Skylark Apartments, Opp. Skyline Theatre, Basheerbagh, Hyderabad, Telangana. (xiv) M/s. Venkateswara Educational Society C/o. Keshava Reddy Concept School, Survey No.56/B, Indira Nagar, Bachupalli, Hyderabad. (xv) M/s. Venkateswara Educational Society C/o. M. Chandra Mouleswara Rao, C-3, Skylark Apartments, Opp. Skyline Theatre, Basheerbagh, Hyderabad, Telangana. (xvi) Sri Surya Educational Society C/o. Keshava Reddy Concept School, Survey No.56/B, Indira Nagar, Bachupalli, Hyderabad. (xvii) Sri Surya Educational Society C/o. M. Chandra Mouleswara Rao, C-3, Skylark Apartments, Opp. Skyline Theatre, Basheerbagh, Hyderabad, Telangana. (xviii) M/s. Sri Satyanarayana Swamy Educational Society C/o. Keshava Reddy Concept School, Survey No.56/B, Indira Nagar, Bachupalli, Hyderabad (xix) M/s. Sri Satyanarayana Swamy Educational Society C/o. M. Chandra Mouleswara Rao, C-3, Skylark Apartments, Opp. Skyline Theatre, Basheerbagh, Hyderabad, Telangana.

रधजस्व/The Revenue – (i) Deputy Commissioner of Income Tax 2. (Exemptions), 4th Floor, Stalin Corporate, 2nd Road, Industrial Estate, Vijayawada-520007. (ii)

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