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TMI Blog2015 (10) TMI 387X X X X Extracts X X X X X X X X Extracts X X X X ..... r deduction u/s. 80IA. - Decided in favour of assessee. Claim u/s 80G for the payment towards contribution to Rajiv Gandhi Institute of Petroleum Technology - Commissioner (Appeals) held that the donation to such institution can be allowed only when such institution or contribution is specifically approved by the Government for deduction under any specific section - Held that:- Commissioner (Appeals) has merely asked the Assessing Officer to examine the claim of deduction under section 80G, after verifying the necessary documents / certificate for the claim. We do not find any violation of provision of section 250(4), while giving such direction as he has not set aside the matter for fresh adjudication but only for verification which he ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... facts of the case. 2. On the facts and in the circumstances of the case and in law, the Ld. CIT(A) has erred in allowing the assessee claim of deduction u/s.80IB of the Act in respect of LPG Bottling Plant, ignoring that the decision of the Hon ble Bombay High Court in the case of Hindustan Petroleum Corporation Ltd. in ITA No. 2131, 2133, 2134 and 2135 of 2012 order dated 07.03.2013 has not been accepted by the Department and SLP is being filed against the said decision. 3(a) On the facts and in the circumstances of the case and in law, the Ld.CIT(A) has erred in issuing direction to A.O. to consider the claim and allow it, if the conditions of section 80G are fulfilled, overlooking the crucial fact that with effect from 01 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ₹ 1,45,84,376 5. The Assessing Officer denied the deduction under section 80IB, on the ground that the activity of filling of gas into cylinder does not constitute manufacturing and the LPG bottling plants are part of refining activities. In support of his conclusion, he relied upon the decision of the Hon ble Gujarat High Court in Kosan Gas Co., 87 STC 236, and the decision of the Tribunal, in Indian Oil Corporation Ltd. vs IAC, ITA no.3272/Bom./1988, order dated 19th October 1995. 6. Before the learned Commissioner (Appeals), it was submitted that the Tribunal, Mumbai Benches, in Hindustan Petroleum Corporation Ltd., ITA no.2124/Mum./2009 and ITA no.5856-5858/ Mum.1999, order dat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the case of HPCL (supra) it is held that bottling of gas cylinder is also a production activity and, therefore, assessee is eligible for deduction u/s. 80IB on the income from such activity. Therefore, A.O. is directed to allow the claim of the assessee Ws. 80IB of ₹ 1,45,84,376/-. In result, the ground of appeal is allowed. 7. In view of the aforesaid decision of the Hon'ble Jurisdictional High Court in Hindustan Petroleum Corporation Ltd. (supra), which is applicable mutatis mutandis in assessee s case also, we affirm the order of the learned Commissioner (Appeals). Accordingly, ground no.2, raised by the Department is dismissed. 8. Regarding ground no.3, the Revenue is aggrieved by the direction of the learned Commissio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ocations of appellant including Refineries. 6.4 The education imparted on the subject is going to be helpful in the overall development of the company and the institute produces sufficient number of Petroleum engineers to feed the future requirement of the appellant's industry. 6.5 Ld. AO had disallowed a sum of ₹ 1,57,00,000/- stating that assessee failed to furnish any evidence in respect of its claim of payment to RGPIT. 6.6 We are attaching the charter of the institute which is downloaded from their official website along with a copy of the receipt evidencing payment of the contribution made as Annexure-18 and Annexure -19 . 6.7 Since the contribution 18 supported! evidenced by a receipt, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ot find any merit in ground no.3, raised by the Revenue and the same is dismissed. 13. In the result, Revenue s appeal is dismissed. We now take up Revenue s appeal being ITA no.4188/Mum./ 2013, for the assessment year 2008-09. 14. After hearing the learned Departmental Representative, we find that the ground raised by the Revenue in this year are similar to the ground no.2, raised by the Revenue in the A.Y. 2007-08, which we have dismissed in view of our findings given above. Consequently, the grounds raised by the Revenue in this appeal are also dismissed. 15. In the result, Revenue s appeals for the assessment year 2007-08 and 2008-09 are dismissed. (Order pronounced in the open Court on 12.09.2014) - - TaxTMI - TMITax - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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