DCIT, EXEMPTIONS, CIRCLE, CHENNAI v. MAC Charities, CHENNAI

ITA 618/CHNY/2019 | 2013-2014
Pronouncement Date: 13-11-2019 | Result: Dismissed

Appeal Details

RSA Number 61821714 RSA 2019
Assessee PAN AAATM0483F
Bench Chennai
Appeal Number ITA 618/CHNY/2019
Duration Of Justice 8 month(s) 2 day(s)
Appellant DCIT, EXEMPTIONS, CIRCLE, CHENNAI
Respondent MAC Charities, CHENNAI
Appeal Type Income Tax Appeal
Pronouncement Date 13-11-2019
Appeal Filed By Department
Order Result Dismissed
Bench Allotted A
Tribunal Order Date 13-11-2019
Last Hearing Date 21-08-2019
First Hearing Date 21-08-2019
Assessment Year 2013-2014
Appeal Filed On 11-03-2019
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH: CHENNAI ! . BEFORE SHRI GEORGE MATHAN JUDICIAL MEMBER AND SHRI S. JAYARAMAN ACCOUNTANT MEMBER ! ./ ITA NOS.618 619/CHNY/2019 # /ASSESSMENT YEARS: 2013-14 & 2014-15 DEPUTY COMMISSIONER OF INCOME TAX (EXEMPTIONS) CHENNAI CIRCLE AAYAKAR BHAVAN ANNEXE BUILDING III FLOOR 121 M.G. ROAD NUNGAMBAKKAM CHENNAI 600 034 VS. M/S. MAC CHARITIES MAC / ICH BUILDING VHS CAMPUS TITI POST CHENNAI 600 113 [PAN: AAATM 0483F] ( /APPELLANT) ( $%& /RESPONDENT) ! ./ ITA NO.616/CHNY/2019 # /ASSESSMENT YEAR: 2014-15 INCOME TAX OFFICER (EXEMPTIONS) WARD-4 CHENNAI 600 034 VS. M/S. MAC PUBLIC CHARITABLE TRUST MAC/ICH BUILDING VHS CAMPUS TITI POST CHENNAI 600 113 [PAN: AAATM 0484C] ( /APPELLANT) ( $%& /RESPONDENT) ! ./ ITA NOS.620 621 622/CHNY/2019 # /ASSESSMENT YEARS: 2012-13 2013-14 & 2014-15 DEPUTY COMMISSIONER OF INCOME TAX (EXEMPTIONS) CHENNAI CIRCLE AAYAKAR BHAVAN ANNEXE BUILDING III FLOOR 121 M.G. ROAD VS. M/S. SRI VENKATESWARA EDUCATIONAL & HEALTH TRUST NO.1/3A RIVER VIEW ROAD KOTTURPURAM CHENNAI 600 085 ITA NOS.616 617 618 619 TO 622 & 1497/CHNY/2019 :- 2 -: NUNGAMBAKKAM CHENNAI 600 034 [PAN: AAATS 2327L] ( /APPELLANT) ( $%& /RESPONDENT) ! ./ ITA NOS.617 & 1497/CHNY/2019 # /ASSESSMENT YEARS: 2013-14 & 2014-15 DEPUTY COMMISSIONER OF INCOME TAX (EXEMPTIONS) CHENNAI CIRCLE AAYAKAR BHAVAN ANNEXE BUILDING III FLOOR 121 M.G. ROAD NUNGAMBAKKAM CHENNAI 600 034 VS. M/S. UNITED EDUCATIONAL FOUNDATION MAC/ICH BUILDING VHS CAMPUS TITI POST CHENNAI 600 113 [PAN: AAATU 3411D] ( /APPELLANT) ( $%& /RESPONDENT) & ' ( / APPELLANT BY : SHRI R. VIJAYARAGHAVAN ADV. $%& ' ( /RESPONDENT BY : SHRI AR.V.SREENIVASAN JCIT DR ) ' *+ /DATE OF HEARING : 13.11.2019 -# ' *+ / DATE OF PRONOUNCEMENT : 13.11.2019 . / O R D E R PER GEORGE MATHAN JUDICIAL MEMBER : ITA NOS.618 619 & 616/CHNY/2019 ARE THE APPEALS FILED BY THE REVENUE IN THE CASES OF M/S. MAC CHARITIES & M/S. MAC PUBLIC CHARITABLE TRUST AGAINST SEPARATE ORDERS OF THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS)-17 CHENNAI IN ITA NO.106/16-17 ITA NO.33 0/16-17 & ITA NO.329/16-17 DATED 31.12.2018 FOR ASSESSMENT YEARS 2013-14 2014-15 & 2014-15 RESPECTIVELY. ITA NOS.620 621 & 622/CHNY/2019 ARE THE APPEALS FILED BY THE REVENUE IN THE CASE OF M/S. SRI VENKATESWARA EDUCATIONAL & ITA NOS.616 617 618 619 TO 622 & 1497/CHNY/2019 :- 3 -: HEALTH TRUST AGAINST SEPARATE ORDERS OF THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS)-17 CHENNAI IN ITA NO.110/15-16 ITA N O.109/16-17 & ITA NO.333/16-17 DATED 31.12.2018 FOR ASSESSMENT YEARS 2012-13 2013-14 & 2014-15 RESPECTIVELY. ITA NOS.617 & 1497/CHNY/2019 ARE THE APPEALS FILED BY THE REVENUE IN THE CASE OF M/S. UNITED EDUCATIONAL FOUNDATION AGAINST SEPARATE ORDERS OF THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS)-17 CHENNAI IN ITA NO.111/16-17 & ITA NO. 331/16-17 DATED 31.12.2018 FOR ASSESSMENT YEAR 2013-14 & 2014-15 RE SPECTIVELY. 2. SHRI AR.V. SREENIVASAN JCIT REPRESENTED ON BEHA LF OF THE REVENUE AND SHRI R. VIJAYARAGHAVAN ADVOCATE REPRESENTED ON BEHALF OF THE ASSESSEE. 3. SINCE THE ISSUES ARE IDENTICAL IN ALL THESE APPE ALS WE HEARD THESE APPEALS TOGETHER AND DISPOSE OFF THE SAME BY THIS C OMMON ORDER. 4. IT WAS SUBMITTED BY THE LEARNED DEPARTMENTAL REP RESENTATIVE THAT THE ISSUE IN THESE APPEALS WAS AGAINST THE ACTION OF TH E LEARNED COMMISSIONER OF INCOME TAX (APPEALS) IN DELETING THE DISALLOWANCE M ADE AND ACCEPTED THE ASSESSEES CLAIM AS VOLUNTARY DONATION RECEIVED WHE REAS THE ALLEGED DONATIONS WERE IN FACT CAPITATION FEE COLLECTED FOR ADMISSION IN AN ENGINEERING COLLEGE RUN BY SHRI VENKATESWARA EDUCATIONAL AND HE ALTH TRUST. 5. IT WAS SUBMITTED BY THE LEARNED AUTHORIZED REPRE SENTATIVE THAT THE ISSUES WERE SQUARELY COVERED BY THE DECISIONS OF TH E CO-ORDINATED BENCH OF ITA NOS.616 617 618 619 TO 622 & 1497/CHNY/2019 :- 4 -: THIS TRIBUNAL IN EACH OF THE ASSESSEES OWN CASE FO R WHICH HE HAS FILED A CHART AS FOLLOWS: SL. NO. NAME OF THE ASSESSEE I.T.A. NO. A.Y ISSUE REMARKS 1. MAC PUBLIC CHARITABLE TRUST 616/2019(D/A) 2014-15 RECEIPT OF VOLUNTARY DONATION ALLOWED IN FAVOUR OF ASSESSEE BY ITAT IN ASSESSEES OWN CASE FOR THE ASSESSMENT YEAR 2008-09 IN ITA NO.1799 OF 2012 DATED 29.08.2013 AY 2010-11 IN ITA NO.627/2014 DATE- 27.06.2014 AND AY-2011-12 ITA NO2885/2014 12.04.2017 2. UNITED EDUCATION FOUNDATION 617/2019 (D/A) 2013-14 RECEIPT OF VOLUNTARY DONATION ALLOWED IN FAVOUR OF ASSESSEE BY ITAT IN ASSESSEES CASE OF THE ASSESSMENT YEAR 2011-12 IN ITA NO.2890/2014 DATE- 12.04.2017 3. UNITED EDUCATION FOUNDATION 1497/2019(D/A) 2014-15 RECEIPT OF VOLUNTARY DONATION ALLOWED IN FAVOUR OF ASSESSEE BY ITAT IN ASSESSEES OWN CASE OF THE ASSESSMENT YEAR 2011-12 IN ITA NO.2890/2014 DATE 12.04.2017 4. MAC CHARITIES 618/2019 (D/A) 2013-14 RECEIPT OF VOLUNTARY DONATION ALLOWED IN FAVOUR OF ASSESSEE BY ITAT IN ASSESSEES OWN CASE FOR THE ASSESSMENT YEAR 2011-12 IN ITA NO.2887/2014 DATED 12.04.2017 5. MAC CHARITIES 619/2019 (D/A) 2014-15 RECEIPT OF VOLUNTARY DONATION ALLOWED IN FAVOUR OF ASSESSEE BY ITAT IN ASSESSEES OWN CASE FOR THE ASSESSMENT YEAR 2011-12 IN ITA NO.2887/2014 DATE 12.04.2017 6. SRI VENKATESWARA EDUCATIONAL HEALTH TRUST 6202019 (D/A) 2012-13 RECEIPT OF VOLUNTARY DONATION ALLOWED N FAVOUR OF ASSESSEE BY ITAT IN ASSESSEES OWN CASE FOR THE ASSESSMENT YEAR 2011-12 IN ITA NO.2889/2014 DATE-12.04.2017 7. SRI VENKATESWARA EDUCATIONAL HEALTH TRUST 621/2019 (D/A) 2013-14 RECEIPT OF VOLUNTARY DONATION ALLOWED IN FAVOUR OF ASSESSEE BY ITAT IN ASSESSEES OWN CASE FOR THE ASSESSMENT YEAR 2011-12 IN ITA NO.2889/2014 DATE-12.04.2017 8. SRI VENKATESWARA EDUCATIONAL HEALTH TRUST 622/2019 (D/A) 2014-15 RECEIPT OF VOLUNTARY DONATION ALLOWED IN FAVOUR OF ASSESSEE BY ITAT IN ASSESSEES OWN CASE FOR THE ASSESSMENT YEAR 2011-12 IN ITA NO.2889/2014 DATE.12.04.2017 IT WAS SUBMITTED BY THE LEARNED AUTHORIZED REPRESEN TATIVE THAT THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS) HAS FOLLOWED T HE DECISION OF THE CO- ORDINATED BENCH OF THIS TRIBUNAL IN THE ASSESSEES OWN CASES AS MENTIONED IN THE CHART REFERRED TO SUPRA. THE LEARNED AUTHORIZED REPRESENTATIVE ALSO PLACED ITA NOS.616 617 618 619 TO 622 & 1497/CHNY/2019 :- 5 -: BEFORE US THE COPIES OF THE DECISION OF THE CO-ORDI NATED BENCH OF THIS TRIBUNAL REFERRED TO IN THE CHART. 6. IN REPLY THE LEARNED DEPARTMENTAL REPRESENTATIVE SUBMITTED THAT THE COMMISSIONER OF INCOME TAX (APPEALS) AND THE TRIBUN AL HAS NOT CONSIDERED THE VOLUMINOUS EVIDENCES COLLECTED BY THE REVENUE. IT WAS HOWEVER FAIRLY AGREED BY THE LEARNED D.R THAT IN THE CASE OF MAC P UBLIC CHARITABLE TRUST THE ASSESSING OFFICER HAS RECORDED THAT THE ORDERS RELI ED UPON BY THE ASSESSEE IN ITS OWN CASE FOR THE ASSESSMENT YEAR 2011-12 ARE NO T BEING ACCEPTED BY THE DEPARTMENT AND THE APPEALS ARE BEING PENDING BEFORE THE HONBLE MADRAS HIGH COURT AND THEREFORE THE ISSUES RAISED IN THESE APPEALS HAS NOT REACHED FINALITY. IN REGARD TO THE OTHER CASES AND IN THE C ASE OF UNITED EDUCATIONAL FOUNDATION ETC. IT WAS FAIRLY AGREED BY THE ASSESS ING OFFICER THAT IT HAS BEEN ADMITTED FOR THE RELEVANT ASSESSMENT YEAR THAT THE PRACTICE HAS BEEN FOLLOWED IN THE PREVIOUS YEARS ALSO TO THE YEAR UNDER APPEAL . THE LEARNED DEPARTMENTAL REPRESENTATIVE VEHEMENTLY SUPPORTED THE ORDERS OF T HE ASSESSING OFFICER. 7. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS AND PER USED THE MATERIALS AVAILABLE ON RECORD. PERUSAL OF THE ORDERS OF THE CO-ORDINATED BENCH OF THIS TRIBUNAL IN THE ASSESSEES OWN CASE IN RESPECT OF A LL ASSESSEES CLEARLY SHOW THAT THE CO-ORDINATED BENCH OF THIS TRIBUNAL HAS CO NFIRMED THE ORDER OF THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS) FOR TH E ASSESSMENT YEAR 2011-12 BY HOLDING THAT NO INTERFERENCE WAS NECESSA RY IN RESPECT OF THE DECISION OF THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS) WHO HAS ITA NOS.616 617 618 619 TO 622 & 1497/CHNY/2019 :- 6 -: EXTENSIVELY ANALYZED THE ISSUE AND DECIDED THE MATT ER BY PLACING RELIANCE ON THE VARIOUS DECISIONS OF THE HONBLE HIGH COURT AND UPHELD THE ORDERS OF THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS). IN T HE PRESENT CASE IT IS NOTICED THAT THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS) HAS FOLLOWED JURISDICTIONAL DISCIPLINE AND HAS FOLLOWED THE DECI SION OF THE CO-ORDINATED BENCH OF THIS TRIBUNAL IN THE ASSESSEES OWN CASE R EFERRED TO SUPRA IN THE CHART REFERRED TO ABOVE. THIS BEING SO WE FIND NO REASON TO INTERFERE IN THE ORDER OF THE LEARNED COMMISSIONER OF INCOME TAX (AP PEALS). CONSEQUENTLY THE APPEALS FILED BY THE REVENUE STANDS DISMISSED. 8. IN THE RESULT ALL THE APPEALS FILED BY THE R EVENUE IN THE CASES OF M/S. MAC CHARITIES M/S. MAC PUBLIC CHARITABLE TRUST M/ S. SRI VENKATESWARA EDUCATIONAL & HEALTH TRUST & M/S. UNITED EDUCATIONA L FOUNDATION ARE DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 13 TH NOVEMBER 2019 IN CHENNAI. SD/- ( . ) ( S. JAYARAMAN ) + /ACCOUNTANT MEMBER /CHENNAI /! /DATED: 13 TH NOVEMBER 2019 . IA SR. PS SD/- ( ) (GEORGE MATHAN) /JUDICIAL MEMBER . ' $*01 21#* /COPY TO: 1. & /APPELLANT 2. $%& /RESPONDENT 3. ) 3* ( )/CIT(A) 4. ) 3* /CIT 5. 1 45 $* /DR 6. 56 7 /GF ITA NOS.616 617 618 619 TO 622 & 1497/CHNY/2019 :- 7 -: