Sree Sree Mohanananda Brahmachari Medical Welfare Trust, Kolkata vs. DDIT(E)-1, Kolkata
In the result, the appeal filed by the assessee is allowed
ITA 1333/KOL/2014[2002-2003]Status: DisposedITAT Kolkata15 Nov 2017AY 2002-2003
Bench: Shri N. V. Vasudevan, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.1333/Kol/2014 (िनधा"रणवष" / Assessment Year: 2002-03 Sree Sree Mohanananda Vs. Ddit(E)-I, Kolkata Brahmachari Medical Welfare Trust 10B Middleton Row, Kolkata- Ae-467, Salt Lake City, 700071 Kolkata – 700 064 "थायीलेखासं./जीआइआरसं./Pan/Gir No. : Aadts 0083 J (Appellant) .. (Respondent) Appellantby :Shri M. K. Biswas,Acit Dr Respondent By :Shri Vigyaneshwarnathdatta, Advocate सुनवाईक"तारीख/ Date Of Hearing : 17/08/2017 घोषणाक"तारीख/Date Of Pronouncement : 15/11/2017 आदेश / O R D E R Per Dr. Arjun Lal Saini, Am: The Captioned Appeal Filed By The Assessee, Pertaining To Assessment Year 2002-03, Is Directed Against An Order Passed By The Cit(Appeals)-Xiv, Kolkata, In Appeal No.762/Cit(A)-Xiv/2011-12, Dated 18.03.2014, Which In Turn Arises Out Of An Order Passed By The Assessing Officer U/S 254/143(3) Of The Income Tax Act, 1961(Hereinafter Referred To As The ‘Act’) Dated 14.11.2011. 2. The Grounds Of Appeal Raised By The Assessee Reads As Under: “1.For That The Order Of Assessment Is Void Ab Initio, Bad In Law & Is Neither Tenable In Law Nor In Facts. 2.For That The Assessment Order Is Opposed To Requirement In Law & Without Jurisdiction. 3.For That The Assessment Is Made In Arbitrary, Violence Of Natural Justice, Without Application Of Mind & Not Tenable In Law. 4.For That The Order Of Authorities Below Is Grossly Unjustified In Disallowing The Claim Of Rs.54,83,854/- U/S 11(2) Of The Act. The Contention Of The Assessing Officer Is Neither Tenable In Law Nor In Facts.
For Appellant: Shri M. K. Biswas,ACIT DRFor Respondent: Shri VigyaneshwarNathDatta, Advocate
Section 11Section 11(1)Section 11(1)(a)Section 11(2)Section 13(1)(c)Section 13(3)Section 143(3)Section 254
…previous year. Here, the facts and circumstances of the case as detailed above severely hits the provision u/s. 13(1)(c) of the Act. The AO also relied on the decision of theHon'ble Bombay High Court in the case of Champa Charitable Trust Vs. CIT reported in 214 ITR 764 (Bombay] wherein it was held that such type of inter trust donation between two trusts are not allowable and provision of Sec 13(1)(c) will be attracted in these cases. It was held by the Hon’ble Apex Court in CIT Vs. Rattan Trust (1997) 227 ITR 356 (SC), that any diversion of income other than those authorized by the trust would lead to attracti…
