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TMI Blog2019 (2) TMI 1538X X X X Extracts X X X X X X X X Extracts X X X X ..... e into existence in 2013. We draw our support from the decision in case of CIT vs. Vatika Townships Pvt. Ltd. [2014 (9) TMI 576 - SUPREME COURT]. Amendment would not affect allowability of such expenses for the year under consideration, being assessment year 2012-13. It is observed that authorities below rejected claim of assessee only on the ground that Explanation 2 to Sec.37(1) is applicable to year under consideration. Allow grounds raised by assessee. As we have already allowed the said expenses under section 37 (1) for the year under consideration, the alternate claim raised by assessee under section 35AC and 80 G of the Act becomes academic in nature. - Decided in favour of assessee. - ITA No. 1367/Del/2016 - - - Dated:- 25-2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... otice under section 143(2) of the Income Tax Act, 1961 (the Act) was issued. A questionnaire along with notice under section 142(1) was also sent subsequently to assessee. In response to the statutory notices, representatives of assessee appeared before Ld. AO and filed requisite details as called for. 2.1 . During course of assessment proceedings, Ld.AO observed that assessee incurred expenses of ₹ 89,74,085/- under head Corporate Social Responsibilities and claimed such expenses in return filed. Assessee was called upon to justify the claim of such expenses. Reply was filed by assessee in response to query raised by Ld.AO on 13/12/14. Ld.AO after considering submissions of assessee, was of the opinion that such expenses claime ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... units for aged persons-through Helpage India ₹ 11,78,550 Health Checkup camps- through Helpage India ₹ 2,00,481 Dementia Day care center- through Helpage India ₹ 5,21,011 Solar lantern assembly training through Ramakrishna Math ₹ 5,35,000 Computer Training English speaking for Visually impaired students through IDL Bangalore ₹ 506,000 Prevention of cruelty to Animals through SPCA Noida ₹ 4,54,330 Gems Jewellery Training for Deaf dumb students through- Centre for Development o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assessee established technical centres at various places and also carved out purposeful technical training programmes through NGOs which were involved in such activities at various places. Assessee has submitted that it has expended towards education of children of underprivileged labour employed in unorganised cottage industries in small cities through Smile Foundation , contributed towards training and education through Shiksha Bharati, Hapur , for skill upgradation for girls and women of underprivileged section of society, provided medical care units for aged persons through Helpage India , health checkup camps, dementia daycare centre through Helpage India, conducted vocational training programmes for solar lantern assembly throug ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... amendment by way of Explanation 2 to Sec.37(1) cannot be construed as disadvantage to the assessee in the period prior to the amendment. It is a disabling provision, as set out in Explanation 2 to Sec.37(1), and refers to such Corporate Social Responsibility expenses u/s 135 of Companies Act, 2013 and as such cannot have application for period not covered by this Statutory Provision which itself came into existence in 2013. We draw our support from the decision of Hon ble Supreme Court in case of CIT vs. Vatika Townships Pvt. Ltd. Reported in (2014) 367 ITR 466, wherein Hon ble Court held as under: Of the various rules guiding how legislation has to be interpreted, one established rule is that unless a contrary intention appears, legis ..... X X X X Extracts X X X X X X X X Extracts X X X X
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