2026 (8) TMI 176

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....61 ('the Act') for the Assessment Year (AY) 2017-18 on 17.09.2024 emanating from assessment order under section 144 of the Act dated 14.12.2019. 2. The assessee has raised following grounds of appeal: "Gr.No.1: "On the facts & circumstances of the case and in law, assessment made u/s. 144 for AY17-18 dt.14-12-19 is invalid; appellant having no legal status/sanctity to be assessed under the IT Act; it is a school' comes under the registered society i.e. "Chhattisgarh Diocese Board of Education, Raipur" having PAN-AACAC1876F. which is an "AOP" having '16 schools' along with the appellant and the said registered society having a legal status to be assessed under the IT Act for A.Y. 17-18 for the transactions made by the appella....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....y grounds before or at the time of hearing." 3. In this case, the assessee, i.e. Burgess English Senior Secondary School, Raipur, had not filed Income Tax Return ('ITR') for AY 2017-18. The ITO, Ward-1(2), Bilaspur received an information that during the demonetization period, the assessee had made cash deposits. Therefore, the ITO had issued notice under section 142(1) of the Act on 11.12.2017 asking assessee to file ITR. Subsequently, the ITO issued various notices which are mentioned in the assessment order. During the assessment proceedings, the assessee had submitted that the assessee runs a school the amount mentioned in the notice pertains to the fees which was directly paid by the students in the bank account mentioned in the not....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... is at page 69 and 70 of the paper book. Ld. AR submitted that the entire income has been shown by the Chhattisgarh Diocese Board of Education, Raipur, therefore, there was no requirement for taxing the same in the hands of the assessee. 4. Ld. AR further submitted that in the assessment order for AY 2015-16, the Ld. AO has accepted the assessee's claim that it is a part of Chhattisgarh Diocese Board of Education, Raipur. Ld. AR submitted that the department cannot change its stand for AY 2017-18. 5. Ld. DR accepted the fact that for AY 2015-16 in the assessment order passed under section 147 of the Act, the Ld. AO had accepted the assessee's claim that it is a part of Chhattisgarh Diocese Board of Education, Raipur. Ld.DR further sub....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ing the claim of the assessee that the assessee's income had already shown in the income expenditure account of Chhattisgarh Diocese Board of Education, Raipur and also for the fact that for A.Y.2015-16, the A.O had accepted the assessee's claim that the assessee is a part of Chhattisgarh Diocese Board of Education, Raipur, hence, following the dictate of the Hon'ble Apex Court (supra), the claim of the assessee stands allowed. 7. The principle of consistency dictates that Indian Revenue authorities must maintain the legal stand on identical factual situations across different tax periods to prevent arbitrary decision making while each assessment year represents separate legal proceedings and the rule of "Res-judicata" does not apply to ....