ITAT Jabalpur Judgments — February 2021

The tribunal allowed the assessee's request to withdraw the appeal. The revised assessment made pursuant to the revision order was satisfactory to the assessee.

The Tribunal permitted the assessee to withdraw the appeals as they had opted for the Vivaad Se Vishwas Scheme. Liberty was granted to move for restoration if the scheme application was not accepted.

The Tribunal held that an appeal against an order under section 119(2)(b) of the Income Tax Act, which is an administrative order, does not lie before the Income Tax Appellate Tribunal. The Tribunal has no jurisdiction over such matters.

The Tribunal held that the matter should be restored to the file of the competent authority for adjudication in accordance with law. The Tribunal noted that the CIT(E)'s previous orders and the current proceedings had not sufficiently examined all relevant aspects for a decision on Section 80G(5) approval. Specifically, the Tribunal highlighted the need to examine the nature of activities, potential business income, and the clarity of the assessee's objects and their execution. The Tribunal clarified that its observations were only to highlight relevant aspects for a proper resolution and not to issue final findings. The competent authority is to issue a speaking order with definite findings of fact after allowing the assessee a reasonable opportunity of being heard, and endeavor to do so within three months. The Tribunal also noted that the assessee's charter does not restrict its activities to marginalized groups and that the revenue received is from government agencies, with no distinction made between trainees' capacity to pay. The Tribunal observed no contention or case made out by the assessee regarding this aspect. The Tribunal also mentioned that other objects of the assessee, such as running educational centers, might involve business, which would require separate books of account as per Section 80G(5)(i), but this is a factual matter to be considered.

The Tribunal permitted the assessee to withdraw the appeals as they had opted for the Vivaad Se Vishwas Scheme. Liberty was granted to move for restoration if the scheme application was not accepted.