{"id":28353,"date":"2022-07-12T17:23:29","date_gmt":"2022-07-12T11:53:29","guid":{"rendered":"https:\/\/itatonline.org\/digest\/cite-v-hamdard-national-foundation-india-2022-443-itr-348-212-dtr-38-325-ctr-626-286-taxman-441-delhihc\/"},"modified":"2022-07-12T17:23:29","modified_gmt":"2022-07-12T11:53:29","slug":"cite-v-hamdard-national-foundation-india-2022-443-itr-348-212-dtr-38-325-ctr-626-286-taxman-441-delhihc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/cite-v-hamdard-national-foundation-india-2022-443-itr-348-212-dtr-38-325-ctr-626-286-taxman-441-delhihc\/","title":{"rendered":"CIT(E) v. Hamdard National Foundation (India) (2022) 443 ITR 348 \/ 212 DTR 38 \/ 325 CTR 626 \/ 286 Taxman 441 (Delhi)(HC)"},"content":{"rendered":"<p>The Assessing Officer was of the view that the assessee had offered substantial concession in rent to the wakf and had let out two properties at a much lower rate as compared to the market rate of rent in lieu of voluntary and corpus donations and therefore, invoked the provisions of section\u00a013(2)(b)\u00a0read with section\u00a013(3)\u00a0and denied exemption under sections\u00a011\u00a0and\u00a012. The Commissioner (Appeals) allowed the appeals of the assessee.\u00a0\u00a0 Tribunal held that there was no justification for invoking the provisions of section\u00a013(2)(b)\u00a0read with section\u00a013(3)\u00a0by the Assessing Officer. On appeal dismissing the appeals the Court held that\u00a0 there was no perversity in the findings of the Tribunal that the Department had failed to bring on record any cogent evidence to show that the rent received by the assessee, in the facts of the case, was inadequate, that the material collected from the internet and the estate agents could not be termed as a corroborative piece of evidence and that the rent received by the assessee had exceeded the valuation adopted by the Municipal Corporation for the purpose of levying house tax. Court held that though strictly speaking res judicata does not apply to Income-tax proceedings as each AY. is a separate unit, in the absence of any material change justifying the Department to take a different view of the matter, the position of fact accepted by the Department over a period of time should not be allowed to be reopened unless the Department is able to establish compelling reasons for a departure from the settled position. Relied on CIT v. Excel Industries Ltd.\u00a0<a href=\"http:\/\/www.taxlawsonline.com\/%5b2013%5d%20358%20ITR%200295\">(2013) 358 ITR 295<\/a>\u00a0(SC). (AY.\u00a0 2007-08 to 2010-11)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 13 : Denial of exemption-Trust or institution-Benefit of specified persons-Valuation of rent-Burden to prove inadequacy of rent  is on Department-Rent received exceeded valuation adopted by Municipal Corporation for purpose of  levying house tax-Merely relying upon the opinion as to rent from property broker firms and websites  additions cannot be made-Order of Tribunal is affirmed-Res Judicata-Rule of consistency is followed. [S. 11, 12, 13(2)(b), 13(3)] <\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[21],"tags":[],"class_list":["post-28353","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-7nj","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/28353","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=28353"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/28353\/revisions"}],"predecessor-version":[{"id":28354,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/28353\/revisions\/28354"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=28353"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=28353"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=28353"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}