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TMI Blog2018 (7) TMI 936X X X X Extracts X X X X X X X X Extracts X X X X ..... arent from the record in the order, para No. 7 in the order is modified as under: “7. We notice from the record produced by the assessee that assessee has deducted relevant tax on security charges. Even though, assessee has submitted the document before the AO, still AO disallowed the expenditure. This issue should go back to AO for verification and deletion of the above disallowance. Since, the f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... /- made by the A.O u/s 40(a)(ia), we confirm the finding of the C.I.T(A) that as exemption u/s.11 is allowed, the disallowance would consequently get deleted and accordingly, this ground of appeal is also dismissed." 2.4 Firstly the applicant submits that the mention of ground no.3 is a mistake. The relevant ground is ground No.4. 2.5 The appellant submits that in the appeal filed before the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a paper book before the Hon'ble ITAT in which it filed the under mentioned documents which were part of the books of account produced before the Assessing Officer during assessment proceedings. "1. Copy of "Security charges" account as appearing in the books of Kalinga Cultural Trust, Hyderabad for the Financial Year 2011-12. 2. Copy of account of "National Security S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rayed that the Hon'ble I.T.A.T may kindly pass such orders as it deems fit to rectify the aforesaid mistake apparent from record. 4. Ld. DR, on the other hand, conceded the submission of the ld. AR. 5. Considered the rival submissions and perused the material on record. As pointed out by the assessee, there is a mistake apparent from the record in the order (supra), para No. 7 in the order i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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