The ACIT, Circle-1(1), Vijayawada v. M/s Vincentian Andhra Society, Vijayawada

ITA 69/VIZ/2010 | 2006-2007
Pronouncement Date: 29-04-2010 | Result: Dismissed

Appeal Details

RSA Number 6925314 RSA 2010
Bench Visakhapatnam
Appeal Number ITA 69/VIZ/2010
Duration Of Justice 2 month(s) 24 day(s)
Appellant The ACIT, Circle-1(1), Vijayawada
Respondent M/s Vincentian Andhra Society, Vijayawada
Appeal Type Income Tax Appeal
Pronouncement Date 29-04-2010
Appeal Filed By Department
Order Result Dismissed
Bench Allotted DB
Tribunal Order Date 29-04-2010
Assessment Year 2006-2007
Appeal Filed On 04-02-2010
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM BENCH VISAKHAPATNAM BEFORE: SHRI SUNIL KUMAR YADAV JUDICIAL MEMBER AND SHRI BR BASKARAN ACCOUNTANT MEMBER ITA NO.69/VIZAG/2010 ASSESSMENT YEAR : 2006-07 ACIT CIRCLE-1(1) VIJAYAWADA M/S. VINCENTIAN ANDHRA SOCIETY VIJAYAWADA (APPELLANT) VS. (RESPONDENT) PAN NO.AAATV 4130A APPELLANT BY: SHRI G.S.S. GOPINATH DR RESPONDENT BY: SHRI G.V.N. HARI CA ORDER PER SHRI S.K. YADAV JUDICIAL MEMBER:- THIS APPEAL IS PREFERRED BY THE REVENUE AGAINST T HE ORDER OF THE CIT(A) ON VARIOUS GROUNDS WHICH ARE AS UNDER:- 1. THE ORDER OF THE LD. CIT(A) VIJAYAWADA IS ERRONEOUS AS PER LAW AND ON FACTS. 2. THE BASIC EXEMPTION U/S 11(1)(A) IS AVAILABLE ONLY FOR ELIGIBLE CHARITABLE TRUSTS AS PER CIRCULAR NO.29 DATED 23.8. 1969 (1969 74 ITR (ST.) 7 INTERPRETATION OF THE PROVISIONS OF SE CTIONS 11(1) AND 11(2) AND THIS ASSESSEE HAVING LOST ITS STATUS AS T RUST AND GOT CONVERTED INTO AOP IS NOT ELIGIBLE FOR BASIC EXEMPT ION U/S 11(1)(A). 3. THE CIT(A) OUGHT TO HAVE APPRECIATED THAT APPLICATI ON OF FUNDS RECEIVED IN THE FORM OF CONTRIBUTION BY WAY OF DONA TION TO A SOCIETY HAVING RELIGIOUS OBJECTS IS VIOLATION OF PROVISIONS OF SECTION 13(1)(B) OF I.T. ACT 1961 AND IS A FORFEITURE OF EXEDMPTION U/S 11(1)(A) ALSO. 4. THE APPELLANT/AO CRAVE LEAVE TO ADD AMEND OR ALTE R ANY OF THE GROUNDS AS THE CASE MAY ARISE. 5. ANY OTHER GROUND(S) THAT MAY BE URGED AT THE TIME O F HEARING. 2. DURING THE COURSE OF HEARING OF THE APPEAL THE LD. COUNSEL FOR THE ASSESSEE HAS INVITED OUR ATTENTION THAT THE CIT(A) HAS FOLLOWED THE ORDER OF THE TRIBUNAL FOR THE IMMEDIATELY PRECEDING YEAR I.E . 2005-06 IN WHICH IDENTICAL ISSUES WERE INVOLVED AND DELETED THE ADDI TIONS. COPY OF THE ORDER OF THE TRIBUNAL IS PLACED ON RECORD. THE LD. COUNSEL FOR THE ASSESSEE FURTHER CONTENDED THAT SINCE THE ORDER OF THE TRIBUNAL IN T HE ASSESSEES OWN CASE HAS NOT BEEN REVERSED SO FAR IT HOLDS THE FIELD AND TH E CIT(A) HAS ADJUDICATED THE 2 ISSUE FOLLOWING THE ORDER OF THE TRIBUNAL. THEREFO RE ORDER OF THE CIT(A) CANNOT BE QUESTIONED BEFORE THE APPELLATE AUTHORITI ES SO LONG AS THE ORDER OF THE TRIBUNAL HOLDS FIELD. THE LD. D.R. PLACED A RE LIANCE UPON THE ORDER OF THE A.O. WITH THE SUBMISSIONS THAT THE FACTS IN BOTH TH E ASSESSMENT ORDERS ARE DIFFERENT. 3. HAVING HEARD THE RIVAL SUBMISSIONS AND FROM A CA REFUL PERUSAL OF THE ORDER OF THE LOWER AUTHORITIES IN THE LIGHT OF THE ORDER OF THE TRIBUNAL FOR THE ASSESSMENT YEAR 2005-06 WE FIND THAT THE CIT(A) HA S DECIDED THE ISSUE FOLLOWING THE ORDER OF THE TRIBUNAL IN THE ASSESSEE S OWN CASE FOR THE ASSESSMENT YEAR 2005-06. NOTHING HAS BEEN PLACED O N RECORD TO SHOW THAT THE ORDER OF THE TRIBUNAL HAS BEEN REVERSED BY THE APPELLATE AUTHORITIES. SINCE THE ORDER OF THE TRIBUNAL FOR THE IMMEDIATELY PRECEDING YEAR STILL HOLDS THE FIELD AND CIT(A) HAS ADJUDICATED THE ISSUE FOLL OWING THE ORDER OF THE TRIBUNAL WE FIND NO INFIRMITY IN THE ORDER OF CIT( A). WE THEREFORE CONFIRM THE ORDER OF THE CIT(A). 4. IN THE RESULT THE APPEAL OF THE REVENUE IS DISMI SSED. PRONOUNCED IN T HE OPEN COURT ON 29-4-2010 SD/- SD/- (BR BASKARAN) (SUNIL KUMAR YADAV) ACCOUNTANT MEMBER JUDICIAL MEMBER VG/SPS VISAKHAPATNAM DATED 29 TH APRIL 2010 COPY TO 1 THE ACIT CIRCLE-1(1) VIJAYAWADA 2 M/S. VINCENTIAN ANDHRA SOCIETY VINCENTIAN NILAYA M D.NO.11-34 ENIKEPADU VIJAYAWADA-521 108. 3 THE CIT VIJAYAWADA 4 THE CIT(A) VIJAYAWADA 5 THE DR ITAT VISAKHAPATNAM. 6 GUARD FILE. BY ORDER SENIOR PRIVATE SECRETARY INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM