Director of Income-tax (Empt.) Kolkata v. Calcutta Police Family Welfare Centre of Body Guard Line
[Citation -2015-LL-0427-32]

Citation 2015-LL-0427-32
Appellant Name Director of Income-tax (Empt.) Kolkata
Respondent Name Calcutta Police Family Welfare Centre of Body Guard Line
Court HIGH COURT OF CALCUTTA
Relevant Act Income-tax
Date of Order 27/04/2015
Assessment Year 1998-99
Judgment View Judgment
Keyword Tags additional evidence
Bot Summary: Mr. Bhowmick submitted that the assessee did not adduce any evidence before the assessing officer. From the question itself it appears that evidence was adduced before the appellate authority. The fact that on the basis of evidence adduced at the appellate stage the application could have been allowed under the law has not been disputed. The grievance is that the evidence was not adduced before the assessing officer. When the evidence was looked into and the application of the funds of the charitable trust was allowed, nothing further survives in the matter. The first question is answered in the negative. The second question is answered in the negative.


ORDER SHEET IN HIGH COURT AT CALCUTTA Special Jurisdiction [Income Tax] ORIGINAL SIDE ITA 360 of 2004 DIRECTOR OF INCOME-TAX (EMPT.) KOLKATA Versus CALCUTTA POLICE FAMILY WELFARE CENTRE OF BODY GUARD LINE BEFORE: Hon ble JUSTICE GIRISH CHANDRA GUPTA Hon ble JUSTICE ARINDAM SINHA Date : 27th April, 2015. Mr. P. K. Bhowmick, Adv. for appellant Mr. R. Bharadwaj, Adv. .. for respondent Court : This appeal is directed against judgment and order dated 18th July, 2003 pertaining to assessment year 1998-99. following questions were formulated at time of admission of appeal: I. Whether on facts and circumstances of case, Income Tax Appellate Tribunal had erred in law, in directing Assessing Officer to allow payment of charity as application of income and on basis of additional evidence produced before C.I.T.(A) and thus violating provision of Rule 46(3) of Income Tax Rule, 1962 ? 2 II. Whether on facts and circumstances of case Income Tax Appellate Tribunal was justified in law in allowing accumulation of fund under Sub-section 2 of Section-11 of Income Tax Act, 1961 ignored provision of section 11(2) of Act so far accumulation of amount to be set apart in current year ? first question concerns allowability of application of funds of charitable trust. Mr. Bhowmick submitted that assessee did not adduce any evidence before assessing officer. From question itself it appears that evidence was adduced before appellate authority. fact that on basis of evidence adduced at appellate stage application could have been allowed under law has not been disputed. grievance is that evidence was not adduced before assessing officer. When evidence was looked into and application of funds of charitable trust was allowed, nothing further survives in matter. Therefore, first question is answered in negative. Mr. Bhowmick appearing for appellant did not dispute that accumulation of funds of charitable trust is permissible under sub-section 2 of section 11. It appears that appropriate notice was given. Copy of resolution was furnished, but assessing officer did not care to look into matter. CIT(A) after going through papers allowed accumulation and learned Tribunal did not interfere. 3 We are unable to see any illegality in order passed by learned Tribunal upholding order of CIT(A). Therefore, second question is answered in negative. appeal is, thus, disposed of. (GIRISH CHANDRA GUPTA, J.) (ARINDAM SINHA, J.) sm Director of Income-tax (Empt.) Kolkata v. Calcutta Police Family Welfare Centre of Body Guard Line
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