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Income Tax Appellate Tribunal, “ B ” BENCH, AHMEDABAD
Before: SHRI PRADIP KUMAR KEDIA & SHRI MAHAVIR PRASAD
आदेश / O R D E R
PER PRADIP KUMAR KEDIA - AM: The captioned appeal by the Revenue is directed against the order of the Commissioner of Income Tax(Appeals)-Gandhinagar, [CIT(A) in short] dated 18/07/2014 in the matter of assessment order passed under
ITA No.2797/Ahd/2014 ACIT vs.Adharshila Education & Charitable Trust Asst.Year – 2011-12 - 2 - s.143(3) of the Income Tax Act, 1961 (hereinafter referred to as "the Act") for Assessment Year Assessment Year (AY) 2011-12.
The revenue in the present appeal has challenged the order of the CIT(A) in allowing claim of exemption under s.11 & 12 of the Income Tax Act, 1961 (hereinafter referred to as "the Act").
With the assistance of the Ld.DR for the revenue and Ld.AR for the assessee, we find that the Assessing Officer (AO) for the AY 2011-12 denied exemption under s.11(1)(a) & 12 of the Act on the ground that eventhough the Coordinate Bench of ITAT has decided the issue in favour of assessee in earlier years, the Department has preferred appeal before the Hon’ble High Court. In the earlier years, it was observed by the AO that the assessee has made violation of section 13(1)(c) of the Act in giving security deposits for rental accommodation of school premises and consequentially denied exemption on income under s.11/12 of the Act, The issue was adjudicated in favour of the assessee by the Coordinate Bench of ITAT in ITA No.2221/Ahd/2011 for AY 2005-06 order dated 30/11/2010 and similar orders were passed for the different assessment years. The Ld.DR pointed out before us that the present appeal has been filed by the Revenue only to keep the issue alive as emanated in the earlier assessment years.
ITA No.2797/Ahd/2014 ACIT vs.Adharshila Education & Charitable Trust Asst.Year – 2011-12 - 3 -
Admittedly, the issue is squarely covered in favour of the assessee and no substantive argument has been raised by the Revenue to support its appeal. In the result, appeal of the Revenue is dismissed. 5. This Order pronounced in Open Court on 27/ 09 /2017
Sd/- Sd/- (महावीर �साद) (�द�प कुमार के�डया) �या�यक सद�य लेखा सद�य ( MAHAVIR PRASAD ) ( PRADIP KUMAR KEDIA ) JUDICIAL MEMBER ACCOUNTANT MEMBER Ahmedabad; Dated 27/ 09 /2017 ट�.सी.नायर, व.�न.स./T.C. NAIR, Sr. PS आदेश क� ��त�ल�प अ�े�षत/Copy of the Order forwarded to : 1. अपीलाथ� / The Appellant 2. ��यथ� / The Respondent. 3. संबं�धत आयकर आयु�त / Concerned CIT 4. आयकर आयु�त(अपील) / The CIT(A)-Gandhinagar �वभागीय ��त�न�ध, आयकर अपील�य अ�धकरण, अहमदाबाद / DR, ITAT, Ahmedabad 5. 6. गाड� फाईल / Guard file. आदेशानुसार/ BY ORDER, स�या�पत ��त //True Copy// उप/सहायक पंजीकार (Dy./Asstt.Registrar) आयकर अपील�य अ�धकरण, अहमदाबाद / ITAT, Ahmedabad 1. Date of dictation .. 25.9.17 (dictation-pad 4-pages attached at the end of this appeal-file) 2. Date on which the typed draft is placed before the Dictating Member … 25.9.17 3. Other Member… 4. Date on which the approved draft comes to the Sr.P.S./P.S…………….. 5. Date on which the fair order is placed before the Dictating Member for pronouncement…… 6. Date on which the fair order comes back to the Sr.P.S./P.S…….27.9.17 7. Date on which the file goes to the Bench Clerk…………………27.9.17 8. Date on which the file goes to the Head Clerk…………………………………... 9. The date on which the file goes to the Assistant Registrar for signature on the order…………………….. 10. Date of Despatch of the Order………………