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TMI Blog2014 (7) TMI 1102X X X X Extracts X X X X X X X X Extracts X X X X ..... S. V. Mehrotra (Accountant Member).- This appeal, by the Department, is directed against the order dated April 12, 2012 passed by the learned Commissioner of Income-tax (Appeals)-XXI, New Delhi, in Appeal No. 106/10-11, relating to the assessment year 2008-09. 2. Brief facts of the case are that the assessee is registered under section 12A vide registration No. 1004/95-96 dated January 28, 1996 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sp; "In a case where the capital expenditure has been treated to have been applied for the object of the trust, allowance of deduction on account of depreciation will amount to double deduction." 2.1. Accordingly, the Assessing Officer disallowed the sum of Rs. 58,65,877. 2.2. Before the learned Commissioner Income-tax (Appeals) the assessee relied on the decision of the hon'ble Punjab and H ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bsp; ITO (Exemption) v. J. D. Tytler School Society [2014] 30 ITR (Trib) 277 (Delhi). 2.4. The learned Commissioner of Income-tax (Appeals) relying on the decision of the Income-tax Appellate Tribunal in the case of Dr. Khera Charitable Trust and the decision of the hon'ble Punjab and Haryana High Court in the case of CIT v. Tiny Tots Education Society [2011] 330 ITR 21 (P & ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re, fixtures and equipment. The fund collected from the students was utilised for development of amenities for the benefit and welfare of the children. The school had during the previous year provided a swimming pool and other games facilities and computers and testing equipment in the science laboratories. For all those activities the school collected the development fund which was treated as cap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , that it was not a case of double deduction and depreciation had to be allowed." 3.1. The order of the Commissioner of Income-tax (Appeals) being in conformity with the aforementioned decisions, we see no reason to interfere with the same. Accordingly, the order of the Commissioner of Income- tax (Appeals) is confirmed. 4. In the result, the Department's appeal is dismissed. The order pron ..... X X X X Extracts X X X X X X X X Extracts X X X X
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