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TMI Blog2017 (6) TMI 353X X X X Extracts X X X X X X X X Extracts X X X X ..... entation of the scheme to be supervised by a Committee headed by the Deputy Minister which included other Government officials. To our mind, the Tribunal committed no error in holding that the grant in question fulfills the requirement of section 11(d)(1) read with section 12(1) of the Act. - Decided against revenue - TAX APPEAL NO. 323 of 2017 - - - Dated:- 6-6-2017 - MR. AKIL KURESHI, AND MR. BIREN VAISHNAV, JJ. For The Appellant : Mrs Mauna M Bhatt, Advocate ORAL ORDER (PER : HONOURABLE MR.JUSTICE AKIL KURESHI) 1. Revenue is in appeal against the judgment of the Income Tax Appellate Tribunal dated 11.8.2016. Following question is presented for our consideration. [A] Whether the ITAT has erred ion law in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as no direction contained in the Government circular releasing grant in favour of the assessee that such amount shall form corpus of the assessee. In absence of any such direction, the Tribunal erred in granting benefit under section 11(1)(d) of the Act applying the Division Bench decision of this Court in the case of CIT v. Shakar Vasi Vanik Jain Sahgh, (2003) 260 ITR 366. With the assistance of the learned counsel for the revenue, we have perused the documents on record. The Tribunal has extensively referred to the background under which the assessee Corporation was constituted. The Tribunal also noted the Government scheme under which such grant of ₹ 8.89 crores was made available. The Tribunal was of the opinion that t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... esolution, the scheme envisaged that the benefits of the scheme being given to sweepers and scavengers engaged in unclean occupation along with the Safai Kamdars. The scheme envisages that 70% of the sweepers and scavengers live in urban areas and they are more educated than those in the rural areas. The scheme further envisages that the benefits should reach to those located in rural areas also. The task of implementing the scheme was entrusted to the Gujarat Scheduled Caste Development Board with the cooperation of the respondent assessee. The State Government sanctioned additional establishment, provided for the payscales, etc. and for implementation of the scheme, a committee headed by the Deputy Minister for Social Justice and Em ..... X X X X Extracts X X X X X X X X Extracts X X X X
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