9911796707
TMI Blog2014 (8) TMI 1001X X X X Extracts X X X X X X X X Extracts X X X X ..... for the parties, the primary issue involved in all these appeals relates to the charitable nature of the activities of the appellant-Improvement Trust though the substantial questions of law claimed in connected appeals are in varied terms. However, the facts are being extracted from ITA No.100 of 2014. 2. ITA No.100 of 2014 has been preferred by the appellant Improvement Trust under Section 260A of the Income Tax Act, 1961 (in short, "the Act") against the order dated 24.2.2014, Annexure A.9 passed under Section 254(1) of the Act by Income Tax Appellate Tribunal, Amritsar (in short, "the Tribunal') in ITA No.636/(ASR)/2013, claiming following substantial question of law:- "a) Whether in view of the facts and circumstances of the cas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the case, the findings arrived at by the Tribunal are perverse, in as much as no reasonable person correctly informed of the provisions of law would come to such a conclusion? h) Whether on the facts and in the circumstances of the case, the Tribunal has erred in law and on facts in not deleting the additions on merits without even discussing the issues when the same were argued in detail particularly when it itself in its earlier order had permitted it? 3. A few facts relevant for the decision of the controversy involved as narrated in ITA No.100 of 2014 may be noticed. The appellant trust was constituted under the Punjab Town Improvement Trust Act, 1922 (in short, "the 1922 Act"). The main activity of the appellant trust is that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the assessee to the Assessing Officer in remand proceedings and directed him to examine as to the applicability of Sections 11 and 12 of the Act. The appellant went in appeal before the Tribunal. The Tribunal vide order dated 3.9.2012, Anenxure A.7 set aside the order of CIT(A) on the ground that first appellate authority i.e. CIT(A) did not have power to set aside the matter and allowed the appeal of revenue. Vide order dated 4.10.2013, Annexure A.8, the CIT(A) disallowed the claim of exemption under Section 11 of the Act. Feeling aggrieved, the appellant filed appeal before the Tribunal. Vide order dated 24.2.2014, Annexure A.9, the Tribunal dismissed the appeal and decided the issue against the assessee. Hence the instant appeals by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... shall take effect from 1.4.2009 and would be applicable for assessment year 2009-10 onwards. According to the learned counsel, the amendment was not applicable to the period prior thereto. Support was also drawn from circulars of the Board bearing Nos.1/2009 dated 27.3.2009 and 11 of 2008 dated 19.12.2008. It was also contended that the Tribunal had erroneously adjudicated the issues against the assessee even without adverting to the provisions of the 1922 Act as the assessee was not carrying on business, trade or commercial activity. In the absence of any finding based on the provisions of the 1922 Act, the order of the Tribunal was unsustainable and the matter was required to be remanded to the Tribunal to adjudicate afresh after taking n ..... X X X X Extracts X X X X X X X X Extracts X X X X
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