{"id":29114,"date":"2009-08-19T00:00:00","date_gmt":"2009-08-18T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/commissioner-of-income-tax-i-vs-ms-simla-chandigarh-diocese-on-19-august-2009"},"modified":"2017-04-25T16:40:56","modified_gmt":"2017-04-25T11:10:56","slug":"commissioner-of-income-tax-i-vs-ms-simla-chandigarh-diocese-on-19-august-2009","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/commissioner-of-income-tax-i-vs-ms-simla-chandigarh-diocese-on-19-august-2009","title":{"rendered":"Commissioner Of Income Tax-I vs M\/S Simla Chandigarh Diocese … on 19 August, 2009"},"content":{"rendered":"
Punjab-Haryana High Court<\/div>\n
Commissioner Of Income Tax-I vs M\/S Simla Chandigarh Diocese … on 19 August, 2009<\/div>\n
I.T.A. No. 566 of 2008                               (1)\n\n IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH\n\n                                          I.T.A. No. 566 of 2008 (O&M)\n\n                                          DATE OF DECISION: 19.8.2009\n\n\nCommissioner of Income Tax-I, Chandigarh             ..........Appellant\n\n                          Versus\n\nM\/s Simla Chandigarh Diocese Society,                ..........Respondent\nCatholic Church, Sector 19-A, Chandigarh.\n\n\nCORAM:- HON'BLE MR. JUSTICE ADARSH KUMAR GOEL\n        HON'BLE MRS. JUSTICE DAYA CHAUDHARY\n\n\nPresent:-   Mr. Urvashi Dhugga, Advocate\n            for the appellant.\n\n\n                          ****\n\n\nADARSH KUMAR GOEL, J. (Oral)\n<\/pre>\n
1.          The revenue has preferred this appeal under Section 260-A of<\/p>\n
the Income Tax Act, 1961 (for short, “the Act”) against the order of Income<\/p>\n
Tax Appellate Tribunal, Chandigarh Bench ‘B’ dated 29.1.2008 passed in<\/p>\n
ITA No. 888\/Chandi\/2006 for the assessment year 2003-04, proposing to<\/p>\n
raise following substantial questions of law:-<\/p>\n
                   “(i)   Whether in the facts and circumstances of the<\/p>\n
                   case, the Hon’ble ITAT is right in law in holding that the<\/p>\n
                   assessee is entitled for exemption u\/s 11(1)(a) of the<\/p>\n
                   Income Tax Act, 1961?\n<\/p><\/blockquote>\n
                   (ii)   Whether in view of the above observations, the<\/p>\n
                   Hon’ble ITAT is justified in deleting the following<\/p>\n
                   additions and disallowances”-<\/p><\/blockquote>\n
                   (a)    Addition of Rs.50,39,288\/- made on account of<\/p>\n
                   interest      earned   from   deposits\/investments       out   of<\/p>\n
                   unutilized foreign contributions relating to the current
\n I.T.A. No. 566 of 2008                              (2)<\/p>\n
                  assessment year as well as earlier assessment year(s).<\/p>\n
                  (b)     Addition of Rs.23,76,417\/- made on account of<\/p>\n
                  interest earned from funds earmarked for specific<\/p>\n
                  projects, interest earned on saving bank accounts and<\/p>\n
                  interest earned from FDRs.\n<\/p>\n
                  (c)     Addition of Rs.27,30,000\/- made on account of<\/p>\n
                  rental income under the head “Income from House<\/p>\n
                  Property”\n<\/p>\n
                  (d)     Addition of Rs. 25,12,438\/- made on account of<\/p>\n
                  foreign contributions received.\n<\/p>\n
                  (e)     Addition of Rs.18,99,300\/- made on account of<\/p>\n
                  registration charges and buildings funds.<\/p>\n
                  (f)     Disallowance of Rs. 67,42,583\/- being expenditure<\/p>\n
                  out of earmarked funds\/current liabilities.<\/p>\n
                  (iii)   Whether in the facts and in the circumstances of<\/p>\n
                  the case, the Hon’ble ITAT is right in holding that trust<\/p>\n
                  means faith and not status in the context of the<\/p>\n
                  assessee.\n<\/p>\n
                  (iv)    Whether in the facts and circumstances of the<\/p>\n
                  case the Hon’ble ITAT order is perverse in accepting the<\/p>\n
                  decision of Ld. CIT (A) on the issue of considering<\/p>\n
                  ‘Revised Form No.10′ furnished by the assessee when<\/p>\n
                  there is no provision for filing a revised Form No. 10<\/p>\n
                  under the Income Tax Act, 1961.’<\/p>\n
                  (v)     Whether the Hon’ble ITAT was correct in law in<\/p>\n
                  coming to the conclusion that ‘interest income’ is not<\/p>\n
                  ‘Income from other Sources’ and therefore part & parcel<\/p>\n
                  of accumulated funds, especially when the ‘interest<\/p>\n
                  income’ is Income from Other Sources’ and the same is
\n I.T.A. No. 566 of 2008                              (3)<\/p>\n
                   not applied for fund purpose but for profit on funds till the<\/p>\n
                   same are utilized.”\n<\/p>\n
2.          The assessee is a charitable society and is engaged in various<\/p>\n
activities including running of Church and Schools. It claimed exemption<\/p>\n
under Section 11(1)(a) and Section 12 (1) of the Act.          The same was<\/p>\n
declined by the Assessing Officer on the ground that the assessee was a<\/p>\n
Society and not a Trust. The Assessing Officer also made additions in<\/p>\n
respect of rental income, foreign contributions, registration charges,<\/p>\n
building funds and expenditure out of earmarked funds.         The Assessing<\/p>\n
Officer also raised objection that revised Form No.10 was not furnished<\/p>\n
with the return. The CIT(A) upheld the claim of the assessee, which view<\/p>\n
has been affirmed by the Tribunal.\n<\/p>\n
3.          We have heard learned counsel for the appellant.<\/p>\n
4.          As regards, question of assessee being eligible for exemption<\/p>\n
under Section 11(1)(a), irrespective of its constitution, we have dealt with<\/p>\n
the matter in our separate order passed today in ITA No. 939 of 2008<\/p>\n
(Commissioner of Income Tax-II, Chandigarh Versus M\/s Sarvhitkari<\/p>\n
Education Society).      The question raised, thus, cannot be held to be<\/p>\n
substantial question of law.\n<\/p>\n
5.          As regards filing of Form No.10 after the return but before the<\/p>\n
assessment, the CIT(A) observed as under:-<\/p>\n
                   “It was pointed out that the appellant has accordingly<\/p>\n
                   modified Form No. 10 in the course of assessment<\/p>\n
                   proceedings. The modified Form No.10 has also been<\/p>\n
                   rejected by the AO on the ground that there is no<\/p>\n
                   provision in the Act for revising Form No.10.         It was<\/p>\n
                   submitted that there is no specific bar prohibiting the<\/p>\n
                   appellant from modifying the figure of accumulation. In<\/p>\n
                   the light of the ration laid down by the Supreme Court in
\n I.T.A. No. 566 of 2008                            (4)<\/p>\n
                   the case of CIT Vs. Nagpur Hotel Owners’ Association,<\/p>\n
                   247 ITR 201, 205, Form 10 may be furnished before the<\/p>\n
                   assessing      authority   completes      the   concerned<\/p>\n
                   assessment.”\n<\/p><\/blockquote>\n
6.          The matter being fully covered by the judgment of the Hon’ble<\/p>\n
Supreme Court in Nagpur Hotel Owners’ Association (supra), the<\/p>\n
question cannot be held to be substantial question of law.<\/p>\n
7.          As regards question of additions made on account of interest<\/p>\n
earned on deposit out of unutilized foreign contributions, Form No.10<\/p>\n
having been held to be valid, the additions were not called for. The claim<\/p>\n
for exemption falls under Section 11 (1) (a), as income has been derived<\/p>\n
from property. This reason also applies to other additions rightly, as held<\/p>\n
by the CIT(A) as well as the Tribunal.\n<\/p>\n
9.          In view of above, we are of the view that no substantial<\/p>\n
question of law arises.\n<\/p>\n
10.         The appeal is dismissed.<\/p>\n
\n\n\n\n                                              (ADARSH KUMAR GOEL)\n\n                                                    JUDGE\n\n\nAugust 19, 2009                               (DAYA CHAUDHARY)\npooja                                              JUDGE\n\n<\/pre>\n
Note:-Whether this case is to be referred to the Reporter …….Yes\/No\n <\/p>\n","protected":false},"excerpt":{"rendered":"
Punjab-Haryana High Court Commissioner Of Income Tax-I vs M\/S Simla Chandigarh Diocese … on 19 August, 2009 I.T.A. No. 566 of 2008 (1) IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH I.T.A. No. 566 of 2008 (O&M) DATE OF DECISION: 19.8.2009 Commissioner of Income Tax-I, Chandigarh ……….Appellant Versus M\/s Simla Chandigarh Diocese Society, […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[8,28],"tags":[],"class_list":["post-29114","post","type-post","status-publish","format-standard","hentry","category-high-court","category-punjab-haryana-high-court"],"yoast_head":"\nCommissioner Of Income Tax-I vs M\/S Simla Chandigarh Diocese ... on 19 August, 2009 - Free Judgements of Supreme Court & High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/commissioner-of-income-tax-i-vs-ms-simla-chandigarh-diocese-on-19-august-2009\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Commissioner Of Income Tax-I vs M\/S Simla Chandigarh Diocese ... on 19 August, 2009 - 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