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TMI Blog2017 (7) TMI 100X X X X Extracts X X X X X X X X Extracts X X X X ..... g retrospectively. Moreover the Revenue itself accepted and allowed deduction u/s 11 and 12 of the Act in the assessment year 2013-14. In view of these facts and circumstances ground no.1 raised by the assessee is allowed. - ITA NO.1156/Mum/2013, And ITA NO.1588/Mum/2015 - - - Dated:- 27-2-2017 - For The Assessee : Shri Bharat J anarthanan and Shri R V Shah For The Revenue : Shri K Mohandas ORDER PER RAJESH KUMAR, A. M: These two appeals are filed by the respective parties. ITA No.1156/Mum/2013 is directed against the order of ld.CIT(A) dated 19.11.2014 and ITA No.1588/Mum/2015 is directed against the order of CIT(A) dated 22.12.2014 passed by the ld. CIT(A)-1, Mumbai for the assessment years 2009-10 and 2010-1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fter an application was filed under section 50 of the BPT Act, 1950 and was accorded registration vide order dated 15.3.2004 by including educational objects and the other object of general public utility in addition to Medical objects as enshrined in the original trust deed. According to the AO, the assessee trust was required to re-register itself with the Director of Income Tax (Exemptions), Mumbai under section 12A of the Act in view of the amendment in the object clause in the original trust deed and a show cause notice was issued dated 28.10.,2011 calling upon the assessee, whether the trust has been re-registered u/s 12A with the Director (Exemption), Mumbai on the basis of amended clauses of the trust or if not to show cause as to w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Act.The DR on the other hand relied on the order of FAA. 6. Heard both the parties, perused the material placed before us and also gone through the impugned orders including the letter issued by the DIT(E), dated 29.3.2016. A perusal of the said letter the DIT(E) reveals that DIT(E) allowed registration which is extracted below:- OFFICE OF THE COMMISSIONER OF INCOME TAX (EXEMPTIONS) 6TH FLOOR, PlRAMAL CHAMBERS, LALBAUG, MUMBAI - 400 012. No.CIT(E)/U /s.12A/TR-2763/ 15-16 Date: 29.03.2016 To The Trustees, The Bhatia General Hospital Trust, Tardeo Road, Nana Chowk, Mumbai - 400 007. Sir/Madam, Sub: Registration u/s.12A of the LT. Act, 1961- reg. Ref : Letter No.SHR/597/ 15-16 dated 23/0 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Revenue itself accepted and allowed deduction u/s 11 and 12 of the Act in the assessment year 2013-14. In view of these facts and circumstances ground no.1 raised by the assessee is allowed. 7. The issues raised in grounds of appeal no.3,4 and 5 are without prejudice to the ground no.1 of this appeal and therefore do not require any adjudication. 8. Ground no.6 pertains to the scheme of indigent fund as laid down by the jurisdictional High Court which did not come up for discussions or hearing before the AO during the assessment proceedings and therefore the FAA was not justified in observing that assessee had earmarked a sum of ₹ 126.45 lakhs however utilized only ₹ 56.42 lakhs and enhanced the assessment accordinly. Sin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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