2023 (10) TMI 1559 - HC - Income Tax

Tribunal's denial of charitable deduction due to lack of Section 12AA registration upheld as factual remand, not a legal question

HC held that the Tribunal's decision rejecting the assessee's claim of charitable expenditure without Section 12AA registration rested on a factual ... Denial of claim of having incurred expenditure for charitable purposeshether assessee does not have Section 12AA registration? - HELD THAT:- A plain reading of the impugned order would reveal that the Tribunal has taken into consideration the decision of the coordinate Bench of the same Tribunal on the same issue in respect of the same assessee for the previous Assessment Years 2006-07 and 2007-08 [2017 (10) TMI 1676 - ITAT HYDERABAD] - In the said case the consequential orders also had since been passed in favour of the assessee. We are therefore of the considered opinion that the finding arrived at by the Tribunal in the present appeal is purely factual. That since the matter has been remanded back, the order of remand cannot be considered to be even a question of law, much less a substantial question of law to be framed. Appeal against order dated 08.03.2021 in ITA No.512/Hyd/2015 for Assessment Year 2010-11 challenging the Income Tax Appellate Tribunal, Hyderabad (Bench 'A'). The Tribunal relied on a coordinate Bench decision on the same issue for the assessee in ITTAs No.509 and 510/Hyd/2015 (Assessment Years 2006-07 and 2007-08) decided on 25.10.2017, with consequential orders in favour of the assessee. Court held that 'the finding arrived at by the Tribunal in the present appeal is purely factual. That since the matter has been remanded back, the order of remand cannot be considered to be even a question of law, much less a substantial question of law to be framed.' Appeal rejected; 'there shall be no order as to costs.' Miscellaneous applications, if any, stand closed.