ITO (E) -II(1), MUMBAI v. KHAR GYMKHANA, MUMBAI

ITA 4316/MUM/2010 | 2005-2006
Pronouncement Date: 25-11-2011 | Result: Dismissed

Appeal Details

RSA Number 431619914 RSA 2010
Assessee PAN AAATK5163C
Bench Mumbai
Appeal Number ITA 4316/MUM/2010
Duration Of Justice 1 year(s) 5 month(s) 30 day(s)
Appellant ITO (E) -II(1), MUMBAI
Respondent KHAR GYMKHANA, MUMBAI
Appeal Type Income Tax Appeal
Pronouncement Date 25-11-2011
Appeal Filed By Department
Order Result Dismissed
Bench Allotted A
Tribunal Order Date 25-11-2011
Date Of Final Hearing 15-11-2011
Next Hearing Date 15-11-2011
Assessment Year 2005-2006
Appeal Filed On 26-05-2010
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH A MUMBAI BEFORE SHRI J. SUDHAKAR REDDY A.M. AND SHRI V. DU RGA RAO J.M. ITA NO. 4315 & 4316/MUM/2010 ASSESSMENT YEAR: 2002-03 & 2005-06 INCOME-TAX OFFICER(E) 11(1) APPELLA NT R.NO. 509 PIRAMAL CHAMBERS LALBAUG PAREL MUMBAI 400 002. VS. KHAR GYMKHANA RESPONDENT 13 TH ROAD KHAR (W) MUMBAI 400 052 (PAN AAATK 5163C) APPELLANT BY : MR. C.G.K. NAIR RESPONDENT BY : MR. A.H. DALAL DATE OF HEARING : 15/11/2011 DATE OF PRONOUNCEMENT: 25/11/2011 ORDER PER V. DURGA RAO J.M.: BOTH THESE APPEALS PERTAINING TO ONE ASSESSEE FI LED BY THE REVENUE ARE DIRECTED AGAINST THE ORDERS OF THE CIT( A)-I MUMBAI PASSED ON 30/12/2009 FOR THE ASSESSMENT YEARS 2002- 03 AND 2005-06. SINCE IDENTICAL ISSUE INVOLVED IN BOTH TH ESE APPEALS THEY WERE HEARD TOGETHER AND THEREFORE WE FIND IT CONVE NIENT TO DISPOSE OF THESE APPEALS BY WAY OF COMMON ORDER. 2. A COMMON GROUND IS RAISED IN BOTH THESE APPEALS WHICH IS AGAINST THE ACTION OF THE CIT(A) IN TREATING THE AS SESSEE AS A CHARITABLE INSTITUTION COVERED U/S 2(15) OF THE ACT . 3. AT THE TIME OF HEARING BEFORE US THE LEARNED RE PRESENTATIVES OF THE PARTIES CONCEDED THAT THE ISSUE UNDER CONSID ERATION IS ITA NO. 4315 & 4316/M/2010 KHAR GYMKHANA 2 COVERED IN FAVOUR OF THE ASSESSEE BY THE DECISIONS OF THE ITAT IN ASSESSEES OWN CASE IN EARLIER YEARS 2001-02 2003- 04 & 2004-05. THE DECISION OF THE TRIBUNAL IN AY 2001-02 HAS BEEN FOLLOWED IN THE SAID SUBSEQUENT YEARS. IN AY 2001-02(ITA NO. 33 2/M/05 THE TRIBUNAL HELD AS UNDER:- WE HAVE CONSIDERED THE RIVAL SUBMISSIONS AND HAVE P ERUSED THE COPIES OF VARIOUS ORDERS OF THE TRIBUNAL AND HO NBLE COURTS ON THE ISSUE. WE FIND THAT THE CLAIM OF THE ASSESSE E OF BEING A PUBLIC CHARITABLE TRUST IS COVERED IN FAVOUR OF THE ASSESSEE WITH SERIES OF DECISIONS CITED SUPRA BY THE LD. COU NSEL FOR THE ASSESSEE. THE AO IN THE ASSESSMENT ORDER 1990-01 AN D 1992- 93 IN THE ASSESSMENT FRAMED IN SCRUTINY ASSESSMENT HAS ADMITTED THAT THE ASSESSEE IS A PUBLIC CHARITABLE T RUST. IN THESE FACTS OF THE CASE WE HOLD THAT THERE IS NO M ERIT IN THE GROUNDS OF APPEAL OF THE REVENUE WHICH ARE ACCORDI NGLY DISMISSED. 4. RESPECTFULLY FOLLOWING THE DECISION OF THE TRIBU NAL IN ASSESSEES OWN CASE (SUPRA) WE UPHOLD THE ACTION O F THE CIT(A) IN TREATING THE ASSESSEE AS A CHARITABLE INSTITUTION C OVERED U/S 2(15) OF THE ACT IN BOTH THE YEARS UNDER CONSIDERATION A ND THE ORDERS OF THE CIT(A) ARE HEREBY UPHELD. ACCORDINGLY THE GROU NDS OF THE REVENUE IN BOTH THE YEARS UNDER CONSIDERATION ARE D ISMISSED. 5. IN THE RESULT BOTH THE APPEALS OF THE REVENUE A RE DISMISSED. PRONOUNCED IN THE OPEN COURT ON THIS 25 TH DAY OF NOVEMBER 2011. SD/- SD/- (J. SUDHAKAR REDDY) (V . DURGA RAO) ACCOUNTANT MEMBER JUDI CIAL MEMBER MUMBAI DATED: 25 TH NOVEMBER 2011 KV ITA NO. 4315 & 4316/M/2010 KHAR GYMKHANA 3 COPY TO:- 1) THE APPELLANT. 2) THE RESPONDENT. 3) THE CIT (A) CONCERNED. 4) THE CIT CONCERNED. 5) THE DEPARTMENTAL REPRESENTATIVE A BENCH I.T .A.T. MUMBAI. BY ORDER //TRUE COPY// ASST. REGISTRAR I.T.A.T. MUMBAI.