Court No. - 35 Case :- INCOME TAX APPEAL No. - 272 of 2013 Appellant :- Commissioner Of Income Tax Muzaffar Nagar Respondent :- N.S. Committee Counsel for Appellant :- Shambhu Chpora,Gaurav Mahajan,S.S.C. I.T.
Hon'ble Bharati Sapru,J. Hon'ble Saumitra Dayal Singh,J.
This income tax appeal has been filed against a common order of the Tribunal dated 11.04.2013. By that order the Tribunal has decided four appeals. The appeal nos. 255/Del/2008, 256/Del/2008 and 257/Del/2008 pertain to Cane Development Council and the appeal no.258/Del./2008 pertains to N.S. Committee.
The issue decided by the common order of the Tribunal are one and the same.
Against one of the appeal decided by the aforesaid common order in the case of Cane Development Council, the revenue has filed Defective ITA No.105 of 2013 which was decided against the revenue vide its judgment and order dated 05.01.2017.
The present appeal has been filed on the following questions of law:-
"1. Whether on the facts and in the circumstances of the case, the Ld. ITAT has erred in law in directing to grant the registration to assessee council u/s 12AA of the I.T. Act, 1961 by relying upon the various decisions assuming that the assessee council was denied registration under provisio to section 2(15) of the I.T. Act, 1961 whereas the then Commissioner of Income Tax in her order has clearly observed that the activities of the assessee did not fall under the definition of 'charitable activity'?
2. Whether on the facts and in the circumstances of the case, the Ld. ITAT has erred in law in directing to grant the registration to assessee council u/s 12AA of the I.T. Act, 1961 by relying upon the various decisions facts of which are totally distinguishable and further ignoring the ratio laid down in the case of Punjab Urban Development Authority Vs. CIT as reported in 103 TTJ 998?
3. Without prejudice to the above, whether on the facts and in the circumstances of the case, the Ld. ITAT has erred in law in directing to grant the registration to assessee council u/s 12AA of the I.T. Act, 1961 by ignoring the provisions of section 2(15) of the I.T. Act, 1961 substituted by the Finance Act, 2008 w.e.f. 01.04.2009 as per which it was amply clear & evident that the council was not engaged in any charitable activity?"
We find that the aforesaid questions raised in the present appeal are same as had been raised in Defective ITA No.105 of 2013, wherein the aforesaid questions have been decided in favour of the assessee and against the revenue.
Following the aforesaid judgment, question of law nos.1 to 3 are decided in favour of the assessee and against the revenue.
The appeal is accordingly disposed of.
Order Date :- 1.12.2017 pks