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TMI Blog2016 (6) TMI 213X X X X Extracts X X X X X X X X Extracts X X X X ..... 19.11.2014, relating to assessment years 2008-09, 2009-10, 2010-11 and 2011-12 respectively. The assessee has filed Cross Objections against the appeals in ITA No.277/Chd/2012, ITA No.170/Chd/2013 and ITA No.203/Chd/2015. 2. Since the facts and circumstances are identical in all the appeals, the same were heard together and are being disposed off by this consolidated order for the sake of convenience. The decision given in ITA No.277/Chd/2012 for assessment year 2008-09 shall apply mutatis mutandis to all the appeals filed by the Revenue. ITA No. 277/Chd/2012 3. Briefly, the facts of the case are that During the assessment proceedings, the Assessing Officer noted that there were certain expenses incurred by the assessee out of which it h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e set aside and that of the A.O. may be restored." 6. The learned D.R. while arguing before us started with the fact that it is undisputed that the impugned payments made to third person are liable to TDS under various sections in Chapter-XVII of the Act. It was stated that the arrangement of various Chapters and sections under such Chapters in the Act carries a lot of significance and has often been made the basis of interpreting the intent and purpose of any section by various Courts including the Hon'ble Supreme Court of India. In this background, after quoting the provisions of section 40(a)(ia) and section 28 of the Act, it was stated that as per the Scheme of taxation, as provided in the Act, first a person is to be liable to be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Act are not applicable on it. Reliance was placed on the order of the Mumbai Bench in the case of Mahatma Gandhi Seva Mandir Vs. Deputy Director of Income-tax (E), Mumbai in ITA No.4135/Mum/2011, dated 11.5.2012 and another order of the Amritsar Bench in the case of Baba Farid Vidhyapeeth Society, Bhatinda Vs. ACIT in ITA No.180/Asr/2010 dated 30.1.2011. In view of this, it was prayed that the order of the learned CIT (Appeals) be confirmed. 8. We have heard the learned representatives of both the parties, perused the findings of the authorities below and considered the material available on record. The undisputed facts of the case are that in the assessment year 2008-09, the assessee was registered under section 10(23C)(iv) of the Act and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... had to be taxed, has to be carved out. Since the assessee is a trust who is claiming exemption under sections 10 or 11 of the Act. This fact itself goes to show that the assessee is not carrying on any business or profession. Therefore, its income is not to be computed under this head. If the income is not computed under this Act, the proposition laid down by various High Courts and Bench of the Tribunal is that the provisions of section 40(a)(ia) of the Act being a part of Chapter-IV of the Act, cannot be invoked in such circumstances. 9. Before parting, in dealing with the argument raised by the learned D.R. with regard to the exemption under sections 10 or 11 of the Act, to be provided only once the income is computed under a specific ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... poses of ascertaining the total income for the purposes of charge. Those provisions cannot be introduced to find out what the income derived from the property held under trust to be excluded from the total income is, for the purpose of the exemptions under Chapter III." 10. In view of the above, the appeal of the department is dismissed. ITA No. 170/Chd/2013, ITA No. 533/Chd/20134 & ITA No. 203/Chd/2015 : 11. It is relevant to observe here that the facts and circumstances in these appeals filed by the Revenue are similar to the facts in ITA No.277/Chd/2012 and the findings given in ITA No.277/Chd/2012 shall apply to this these cases also with equal force. C.O.No.16/Chd/2012 In ITA No. 277/Chd/2012 : & C.O.No.11/Chd/2013 In ITA No. 170 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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