M/S Ghayasiban Educational & Welfare ... vs Department Of Income Tax

Income Tax Officer-2(1), Vs M/s Ghayasiban Educational & Welfare Lucknow. Society, B-132-C, Manahagar, Lucknow. PAN:AAAAG1055E (Appellant) (Respondent)

Appellant by Shri K. K. Upadhyay, D. R. Respondent by Shri Rohit Bhalla, C. A. Date of hearing 08/01/2015 Date of pronouncement 19/02/2015 ORDER PER A. K. GARODIA, A.M.

This is Revenue's appeal directed against the order passed by learned CIT(A)-I, Lucknow dated 11/02/2014 for the assessment year 2010-2011.

2. In this appeal the Revenue has raised the following grounds:

"1. The Ld. CIT(A) has erred in law and on facts of the case in deleting the addition of Rs.50,000/- without appreciating the fact that the assessee has failed to justify that the buses or Scorpio Jeep was wholly and exclusively used for charitable purposes.

2. The Learned CIT(A) has erred in law and on facts of the case in deleting the addition of Rs.6,00,000/- without appreciating the fact that the assessee society has already debited the expenses of bus repair and Genset repair in the Income & Expenditure account which is claimed to be part of repair and maintenance of Building & General.

3. The Ld. CIT(A) has erred in law and on facts of the case in deleting the addition of Rs.3,67,720/- without appreciating the fact that the assessee has changed its submission in respect of addition of travelling/Tour expenses and also failed to provide evidence in its support.

2 4. Appellant craves leave to add or amend the ground of appeal, as stated above as and when need of doing so arises with the prior permission of the Hon'ble Bench.

5. The order of the Ld. CIT(A) being erroneous in the eye of law be cancelled and the order of the AO be sustained."

3. At the very outset, it was submitted by Learned A.R. of the assessee that tax effect in this appeal of the Revenue is below Rs.4 lacs and as per the recent guidelines of CBDT, any appeal of the Revenue having tax effect below Rs.4 lacs before the Tribunal is not maintainable. He submitted that since in the present case, the tax effect is below Rs.4 lacs, the appeal of the Revenue is not maintainable.

4. Learned D.R. of the Revenue could not show us that the tax effect in the present appeal is more than Rs.4 lacs.

4. We have considered the submissions of Learned A.R. of the assessee. We find that the tax effect in the present appeal of the Revenue is below Rs.4 lacs and hence, as per the instructions of the CBDT, the Revenue was not supposed to file this appeal before the Tribunal. Hence, we hold that the appeal of the Revenue is not maintainable.

5. In the result, the appeal of the Revenue stands dismissed.

(Order was pronounced in the open court on the date mentioned on the caption page)

Sd/. Sd/.

(SUNIL KUMAR YADAV) ( A. K. GARODIA ) Judicial Member Accountant Member

Dated:19/02/2015 *C.L.Singh

Copy of the order forwarded to : 1.The Appellant 2.The Respondent. 3.Concerned CIT 4.The CIT(A) 3

5.D.R., I.T.A.T., Lucknow Asstt. Registrar