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* IN THE HIGH COURT OF DELHI AT NEW DELHI
%                                  Judgment delivered on: 28.11.2017
+       ITA 1065/2017
COMMISSIONER OF INCOME TAX (EXEMPTION)..... Appellant
                          versus

RAGUVANSHI CHARITABLE TRUST,                              ..... Respondent

Advocates who appeared in this case:

For the Appellant(s)               :       Mr.   Sanjay     Kumar,       Sr.
Standing Counsel
                                   with Mr. Rahul Chaudhary, Adv.
.
For the Respondent(s)     :        None.

CORAM:-
HON'BLE MR. JUSTICE S. RAVINDRA BHAT
HON'BLE MR. JUSTICE SANJEEV SACHDEVA


S. RAVINDRA BHAT, J. (OPEN COURT)


1.      The question of law sought to be urged by the Revenue in this
appeal under Section 260A of the Income Tax Act, 1961 is whether
the findings of the ITAT with respect to its claim for double deduction
by the assessee ­ a charitable trust under Section 12A of the Income
Tax Act was justified.






2.      The assessee established a school under the name Guru Gram

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Public School International at Gurgaon and was notified as public
charitable trust on 23.09.2004 after which it claimed deduction under
the Income Tax Act. For the relevant assessment year (AY-2010-11),
claim for depreciation on capital assets and additions made to fixed
assets, was treated as double deduction and a sum of Rs. 34,02,284/-
was disallowed.






3.      The assessee succeeded in appeal before CIT(A) after taking
into account the several judgments including the ruling of this court in
Directorate of Income Tax Vs. Vishwa Jagriti Mission, 262, CTR 558,
the ITAT granted relief granting double deduction. The Revenue
urges that quite apart from the finding of the double deduction, the
other question ­ which is not covered by the Vishwa Jagriti Mission
(Supra), with respect to applicability of Section 11(6). On this aspect,
the ITAT held that the amendment to the Section 11 was perspective.
On this too, the Court holds that no question of law arises. We also
notice that in Commissioner of Income Tax Vs. Seth Anandram
Jaipuria Education Society (2017), 394 ITR 712 and Director of
Income Tax & Anr. Vs. Al-Ameen Charitable Fund Trust, (2016) 383
ITR 517, it was held that the plain language of amendment of Section
11(6) of the Income Tax Act, 1961, made through the Finance (No. 2)
Act 2014, established its parliamentary intent in computing income
for charitable trust, only with effect from 01.04.2015. The Karnataka
High Court took note of the Legislation as well as the memorandum
explaining the provisions and circulars issued by the Central Board of
Direct Taxes from time to time.

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4.      Therefore, this Court is of the opinion that on this aspect too,
the question of law urged does not arise.

5.      The appeal is therefore dismissed.



                                                S. RAVINDRA BHAT
                                                       (JUDGE)


                                              SANJEEV SACHDEVA
                                                      (JUDGE)
NOVEMBER 28, 2017
`rs'




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