Good Shepherd Church v. ITO (E)

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The Tax Publishers2024 TaxPub(DT) 790 (Mum-Trib) IN THE ITAT MUMBAI ABY T VARKEY, J.M. & S. RIFAUR RAHMAN, A.M. Good Shepherd Church v. ITO (E) ITA Nos. 2181 & 2182/MUM/2023 22 December, 2023 Appellant by: Drutika Kitwat & Priyank Ghia Respondent by: S.N. Kabra ORDER *S. Rifaur Rahman (A.M.)* 1. These appeals are filed by the assessee against different orders of Learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi (hereinafter in short Ld. CIT(A)) dated 21-4-2023 for the Assessment Years2010-11 & 2011-12. 2. Since the issues raised in both these appeals are identical, therefore, for the sake of convenience, these appeals are clubbed, heard and disposed off by this consolidated order. We are taking Appeal in ITA.No. 2181/MUM/2023 for Assessment Year 2010-11 as a lead appeal. ITA No. 2181/MUM/2023 (Assessment Year 2011-12) 3. Brief facts of the case are, the case of the assessee was re-opened under section 147 of Income-tax Act, 1961 (in short Act) after recording reasons and approval under section 151(1) of the Act from the Commissioner of Income Tax (Exemptions), Mumbai. The Assessing Officer has reproduced the reasons for reopening at Page No. 1 of the assessment order, as per which Assessing Officer has recorded the reasons that as per ITD system assessee has not filed its Return of Income for Assessment Year 2010-11. It was found that assessee has received interest other than interest on securities and made a cash deposits of ₹. 17,19,600 in a saving Bank account. 4. Subsequently, notice under section 148 was issued and served on the assessee. In response authorised representative of the assessee confirmed the receipt of notice issued under section 148 of the Act and filed return of income under section 139(1) of the Act dated 13-12-2013. Subsequently notices under section 143(2) and 142(1) of the Act along with questionnaire were issued and served on the assessee. In response authorised representative of the assessee attended and submitted the relevant information as called for. 5. The assessee Trust is Registered with the Director of Income Tax (Exemption), Mumbai under section 12A of the Act. It was submitted before Assessing Officer on 20-8-2017 that assessee is a more than 100 years old Trust and original documents are not traceable, which includes Trust Deed, Certificate of Registration under section 12 of the Act, Certificate under section 80G of the Act. It was stated that main object of the trust is Gospel, Charity, Education, Medical relief, Fellowship, Men's Fellowship, Sunday School Activities, Youth Counselling for the education purpose, Talent Fiesta and Bible Studies, Counselling etc. 6. During the course of assessment proceedings, Assessing Officer observed that the assessee has claimed depreciation of ₹. 4.20,932, since the issue of depreciation is not contested before us, therefore, we are not inclined to discuss on this issue. SUBSCRIBE FOR FULL CONTENT

The Tax Publishers2024 TaxPub(DT) 790 (Mum-Trib)

IN THE ITAT MUMBAI

ABY T VARKEY, J.M. & S. RIFAUR RAHMAN, A.M.

Good Shepherd Church v. ITO (E)

ITA Nos. 2181 & 2182/MUM/2023

22 December, 2023

Appellant by: Drutika Kitwat & Priyank Ghia

Respondent by: S.N. Kabra

ORDER

S. Rifaur Rahman (A.M.)

1. These appeals are filed by the assessee against different orders of Learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi (hereinafter in short Ld. CIT(A)) dated 21-4-2023 for the Assessment Years2010-11 & 2011-12.

2. Since the issues raised in both these appeals are identical, therefore, for the sake of convenience, these appeals are clubbed, heard and disposed off by this consolidated order. We are taking Appeal in ITA.No. 2181/MUM/2023 for Assessment Year 2010-11 as a lead appeal.

ITA No. 2181/MUM/2023 (Assessment Year 2011-12)

3. Brief facts of the case are, the case of the assessee was re-opened under section 147 of Income-tax Act, 1961 (in short Act) after recording reasons and approval under section 151(1) of the Act from the Commissioner of Income Tax (Exemptions), Mumbai. The Assessing Officer has reproduced the reasons for reopening at Page No. 1 of the assessment order, as per which Assessing Officer has recorded the reasons that as per ITD system assessee has not filed its Return of Income for Assessment Year 2010-11. It was found that assessee has received interest other than interest on securities and made a cash deposits of ₹. 17,19,600 in a saving Bank account.

4. Subsequently, notice under section 148 was issued and served on the assessee. In response authorised representative of the assessee confirmed the receipt of notice issued under section 148 of the Act and filed return of income under section 139(1) of the Act dated 13-12-2013. Subsequently notices under section 143(2) and 142(1) of the Act along with questionnaire were issued and served on the assessee. In response authorised representative of the assessee attended and submitted the relevant information as called for.

5. The assessee Trust is Registered with the Director of Income Tax (Exemption), Mumbai under section 12A of the Act. It was submitted before Assessing Officer on 20-8-2017 that assessee is a more than 100 years old Trust and original documents are not traceable, which includes Trust Deed, Certificate of Registration under section 12 of the Act, Certificate under section 80G of the Act. It was stated that main object of the trust is Gospel, Charity, Education, Medical relief, Fellowship, Men's Fellowship, Sunday School Activities, Youth Counselling for the education purpose, Talent Fiesta and Bible Studies, Counselling etc.

6. During the course of assessment proceedings, Assessing Officer observed that the assessee has claimed depreciation of ₹. 4.20,932, since the issue of depreciation is not contested before us, therefore, we are not inclined to discuss on this issue.