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TMI Blog2018 (6) TMI 538X X X X Extracts X X X X X X X X Extracts X X X X ..... ed by this Tribunal in assessee’s own case for the assessment year 2008-09 [2017 (8) TMI 1382 - ITAT JAIPUR] wherein disallowance on account of contribution to energy conservation fund made by the Assessing Officer is directed to be deleted as held contribution to the fund set up for products which was also the business of the assessee has direct nexus to the advancement of the assessee business - Decided in favour of assessee Addition on account of Publicity and Advertisement expenses - Held that:- As decided in assessee's own case one of the business objects of the assessee company is to promote and facilitate energy conservation and popularize the usage of renewable energy sources & encourage companies to set up renewable energy plants. As part of its activities, the assessee company has incurred the publicity and advertisement expenditure during the year. CIT(A) has given a findings on perusal of ledger account that these expenditure largely related to payment to advertising agencies and printing and publishing agencies. The said finding of the ld CIT(A) remain uncontroverted before us. - Decided in favour of assessee - ITA No. 816/JP/2017 - - - Dated:- 19-3-2018 - SHRI V ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nue has challenged the deleting of addition of ₹ 20 lacs towards contribution to the State Renewal Fund. The ld. AR submitted that this issue is covered in favour of the assessee by the decision of ITAT, Jaipur Bench in case of Rajasthan State Seed Corporation Ltd. Vs. ACIT in ITA No. 233/JP/2009 order dated 25.05.2009 for A.Y. 2009-10 which has been affirmed by the Hon ble Rajasthan High Court in the case of CIT vs Rajasthan State Seed Corporation Ltd reported in 386 ITR 267. 4. The relevant finding of the ld CIT(A) where he has followed the decision of the Coordinate Bench in case of Rajasthan State Seed Corporation Ltd is reproduced as under: 2.3.1 I have perused the facts of the case, the assessment order and the submission of the appellant. The facts of this issue are similar to the facts in the case of M/s Rajasthan State Seeds Corporation Ltd. in A.Y. 2006-07. In this case, the ITAT, Jaipur (in ITA No. 233/JP/2009) has decided the matter in favour of the assessee by holding as under- As per memorandum of State Renewal Fund set up by the State Government, it is created with the object of providing a safety net for the workers likely to be affecte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as well in our view the Tribunal has come to a correct conclusion. 6. In the present case, it is noted that the State Renewal Fund was set up to provide safety to the employees working under the state owned entities in case of restructuring/wind-up/closure of the undertaking. Based on the study done by the State Government, the assessee has provided an amount of ₹ 20 lacs for the purposes of welfare and benefit of the employees. The facts of the case are thus pari-materia to the facts of the case before the Hon ble Rajasthan High Court in case of Rajasthan Seed Corporation Ltd and respectfully following the same, we affirm the order of the ld CIT(A) who has rightly deleted the disallowance made by the AO towards contribution to State Renewal Fund. In the result, the ground no. 1 of the revenue s appeal is dismissed. Thus this issue is covered by the decision of the Tribunal in assessee s own case. Therefore, following the earlier order of the Tribunal, we do not find any error or illegality in the order of ld. CIT (A) qua this issue. 4. Ground Nos. 2 3 are regarding disallowance made by the AO in respect of employees contribution to PF and ESI was deleted ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... icial pronouncements of the Hon ble Rajasthan High Court referred supra. We accordingly affirm the order of the ld CIT(A) who has rightly deleted the disallowance made by the AO towards employees contribution to PF. In the result, the ground no. 2 of the revenue s appeal is dismissed. Therefore, when this issue is already covered by the binding precedents of Hon ble Jurisdictional High Court as well as the decision of this Tribunal in assessee s own case, then we do not find any error or illegality in the order of ld. CIT (A) qua this issue. 6. Ground No. 4 is regarding disallowance made by the AO on account of contribution of Energy Conservation Fund was deleted by the ld. CIT (A). 7. We have heard ld. D/R as well as the ld. A/R and considered the relevant material on record. At the outset, we note that an identical issue has been considered by this Tribunal in assessee s own case for the assessment year 2008-09 as well as for the assessment year 2012-13 vide order dated 18.8.2017 in ITA No. 88/JP/2016 in para 91 to 94 as under :- 91. In respect of ground No. 7, the Revenue has challenged the action of ld CIT(A) in deleting disallowance of contribution to energy ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... also the business of the assessee has direct nexus to the advancement of the assessee business. Following the above judgment, the disallowance on account of contribution to energy conservation fund of ₹ 1,00,00,000/- made by the Assessing Officer is directed to be deleted. This ground is allowed. 94. Undisputedly, there is no change in the facts and circumstances of the case or any authority which has been brought to our notice subsequent to the decision of the Coordinate Bench in assessee s own case in AY 2008-09. Respectfully following the decision of the Coordinate Bench referred supra, we affirm the findings of the ld CIT(A) and the ground taken by the Revenue is dismissed. Following the earlier order of this Tribunal in assessee s own case, we do not find any error or illegality in the order of ld. CIT (A) qua this issue. 8. Ground No. 5 is regarding the addition made by the AO on account of Publicity and Advertisement expenses was deleted by the ld. CIT (A). 9. We have heard the ld. D/R as well as the ld. A/R and considered the relevant material on record. We note that this Tribunal in assessee s own case for the assessment year 2012-13 vide order da ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tated that the assessee company being the State Nodal Agency of the Ministry of new renewable energy department, Govt. of India, is required to popularize the usage of Renewable Energy Source policy deployment too. Further, in the F.Y. 2010-11, the State Government of Rajasthan, Issued Rajasthan Solar Energy Policy, 2011 Vide Notification No. F.20(6) Energy/2010 dated 19.04.2011 for the promotion the solar energy in Rajasthan, Prior to enactment to this policy, the promotion of solar energy was being done under the policy for promoting generation of electricity through Non- Conventional Energy Sources, 2004. The company was also appointed as Nodal Agency for Single Window Clearance of project of Solar Power project set up in the state of Rajasthan, as per Rajasthan Solar Energy policy, 2011 as notified and issued by the Government of Rajasthan Energy Department vide dated 19.04.2011. The ledger account of the expenditure has been filed and perused. Largely, the expenditure is related to payment to advertising agencies and printing and publishing agencies. A small amount of 3.50 lakhs approx. is fixed for topographic survey Geo technical investigation which ha ..... 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