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Urmila Devi Charitable Trust, R-9/242, Raj Nagar, Ghaziabad, Uttar Pradesh. Vs. ITO Exemption Ward, Ghaziabad.
July, 11th 2019

Referred Sections:
Section 11 and 12 of the Act.

Referred Cases / Judgments:
M/s Urmila Devi Charitable Trust vs. Commissioner of Income Tax (Exemption).

              IN THE INCOME TAX APPELLATE TRIBUNAL
                   DELHI BENCH: `SMC' NEW DELHI

                 BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER

                         ITA No. 6909/Del/2018
                        Assessment Year: 2015-16

     Urmila Devi Charitable Trust,                vs   ITO
     R-9/242, Raj Nagar, Ghaziabad,                    Exemption Ward,
     Uttar Pradesh.                                    Ghaziabad.
     PAN No. AAAAU1715B

     APPELLANT                                         RESPONDENT

             Assessee by          Shri Rohit Tiwari, Adv.
             Revenue by           Shri S.L. Anuragi, Sr. DR

                                    ORDER

     The assessee filed the present appeal against the impugned order
dated 31.08.2018 passed by Ld. CIT(A) on the following grounds:
     1.     "That on the facts and in the circumstances of the
            case, the order passed by CIT(A) is bad in law.
     2.     That on the facts and the circumstances of the
            case, Ld. CIT(A) erred in confirming the addition
            made by the ITO Exemption Ward, Ghaziabad of
            treating the donation of Rs. 5,00,000/- from
            family     concern    namely     Vibhor    Vaibhav
            Infrastructure P. Ltd., Rs. 10,00,000/- from
            Solitaire Infra Homes P. Ltd. and Rs. 16,00,000/-
            from Vibhor Vaibhav Infra Homes P. Ltd. as
            donation in lieu of cash thereby treating the entire
            donation of Rs. 31,00,000/- received by the trust
            as taxable by denying benefit of section 11 and 12
            of the Act. The addition of Rs. 31,00,000/- made
            to the income of the trust and the assessment
            framed is thus illegal, unjustified, unwarranted
                               2
                                            ITA No. 6909/Del/2018








     and bad in law.
3.   That on the facts and the circumstances of the
     case the Ld. CIT(A) erred in confirming the view of
     Ld. AO.        Because Ld. AO has done the
     assessment on mere surmises, conjectures and in
     mechanical      manner     without     making     any
     independent enquiries in regard to the details and
     confirmations furnished in evidence of the
     donations of Rs. 31,00,000/- received by the
     trust.   The confirmations filed have been not
     verified and examined and the rejection of the
     evidence it thus warranted, illegal and bad in law.
     The income determined at Rs. 32,61,740/- after
     adding the surplus declared in the profit and loss
     account is any case not justified and the same is
     bad in the eyes of law.
4.   That on the facts and the circumstances of the
     case, the Ld. CIT(A) erred in confirming the action
     of the Ld. AO of not following the principle of
     natural justice as the appellant was not
     confronted with the evidence in the possession of
     the Assessing Officer on the issue of donation in
     lieu of cash and that the appellant was not
     provided opportunity of cross examine the donors
     and witnesses whose statements were recorded
     at the back of the appellant and after a
     substantially long period alleging donation in lieu
     of cash from the reasons and motives best known
     to the witnesses and the donors.
5.   That the appellant reserves its right to add, alter,
     amend or withdraw any ground of appeal either
     before or at the time of hearing of this appeal."
                                       3
                                                   ITA No. 6909/Del/2018



2.   Facts narrated by the Revenue authorities are not disputed by
both the parties, therefore, no need to repeat the same for the sake of
convenience.

3.   At the time of hearing, Ld. Counsel for the assessee stated that AO
made the addition in dispute only on the ground that registration u/s
12AA of the Income Tax Act was cancelled by the CIT(E)-Lucknow and
assessee is not eligible for any benefit of section 11 of the Income Tax
Act. He, further, stated that now the ITAT vide order dated 13.06.2019
has allowed the appeal of the assessee filed against the cancellation of
registration w.e.f. 01.04.2010. He has also filed the copy of the order
dated 13.06.2019 passed in ITA No. 4136/Del/2017 in the case of
assessee i.e. M/s Urmila Devi Charitable Trust vs. Commissioner of
Income Tax (Exemption). He requested that the addition in dispute may
be deleted by accepting the appeal filed by the assessee.

4.   On the contrary, Ld. DR relied upon the order passed by the Ld.
CIT(E). He stated that the assessee has not filed the copy of order dated
13.06.2019 before the authorities below.

5.   I have heard both the parties and perused the relevant record
available with us especially orders passed by the Revenue authorities as
well as the Tribunal's order dated 13.06.2019 passed in ITA No.
4136/Del/2017 AY 2011-12 in the case of M/s Urmila Devi Charitable
Trust vs. CIT(E) and I am of the view that in para no. 18 page no. 60 of
the order dated 13.06.2019 the ITAT Delhi `G' Bench, New Delhi has
accepted the appeal of the assessee against the order passed u/s
12AA(3) dated 22.04.2016 cancelling the registration w.e.f. 01.04.2010.
                                       4
                                                    ITA No. 6909/Del/2018








6.   Keeping in view of the facts and circumstances of the case, the
addition in dispute which is made only on the basis of cancellation of
registration, vide order dated 22.04.2016 w.e.f. 01.04.2010 which has
been cancelled by the Tribunal, vide order dated 13.06.2019 as above
said, in my view, the basis of the addition has gone, therefore, the
addition in dispute deserves to be deleted.       Therefore, I delete the
addition in dispute by accepting the appeal filed by the assessee.

7.   In the result, the appeal filed by the assessee is allowed.

     Order pronounced in the open Court.

                                                         Sd/-
                                                        (H.S. SIDHU)
                                                  JUDICIAL MEMBER
Dated: 10/07/2019
*Kavita Arora

Copy forwarded to:
  1.   Appellant
  2.   Respondent
  3.   CIT
  4.   CIT(Appeals)
  5.   DR: ITAT


                           TRUE COPY


                                              ASSISTANT REGISTRAR
                                                   ITAT NEW DELHI
                                              5
                                                               ITA No. 6909/Del/2018




Date of dictation                                                    09.07.2019
Date on which the typed draft is placed before the dictating         10.07.2019
Member
Date on which the typed draft is placed before the Other Member
Date on which the approved draft comes to the Sr. PS/PS              10.07.2019
Date on which the fair order is placed before the Dictating Member   10.07.2019
for pronouncement
Date on which the fair order comes back to the Sr. PS/PS             10.07.2019
Date on which the final order is uploaded on the website of ITAT     10.07.2019
Date on which the file goes to the Bench Clerk                       10.07.2019
Date on which the file goes to the Head Clerk
The date on which the file goes to the Assistant Registrar for
signature on the order
Date of dispatch of the Order


 

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