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TMI Blog2019 (4) TMI 501X X X X Extracts X X X X X X X X Extracts X X X X ..... oint is 10% of the amount earmarked for charitable purposes was given to Shri M. Krishna Kumar as salary, who is the Secretary in excess of what may be reasonably paid for such services as defined in section 13(2)(c). Considering the qualification, experience, etc. the CIT(A) allowed 50% of the disallowance of salary paid to the Secretary, which was confirmed by the Tribunal. Thus, we find no mistake apparent on the face of the order passed by the Tribunal. Therefore, the petition filed by the assessee stands dismissed. The administrative expenses work out to 95.4% which “is a clear violation of Foreign Contribution Regulation Rules 2011, wherein it is defined that not more than 50% of the foreign contribution shall be defrayed to meet ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ellaneous petitions, the assessee seeks to rectify the consolidated order passed by the Tribunal dated 08.10.2018 in I.T.A. No.09/Chny/2017 filed by the assessee and I.T.A. No. 36/Chny/2017 filed by the Revenue purely based on the discussions held during the course of hearing. 2. Per contra, after carefully going through the facts and circumstances, materials available on record, the Tribunal has adjudicated the cases raised in both the appeals filed by the assessee as well as Revenue and thus, there is no mistake apparent on record warranting rectification under section 254(2) of the Act.. Otherwise, it would tantamount to review of the order of the Tribunal, which is not permissible under section 254(2) of the Act. 3. We have heard ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... have been granted registration or prior permission under FCRA, 2010, it has been clearly stated that Not more than 50% of the foreign contribution shall be defrayed to meet administrative expenses of the Association . In this case, the point is 10% of the amount earmarked for charitable purposes was given to Shri M. Krishna Kumar as salary, who is the Secretary in excess of what may be reasonably paid for such services as defined in section 13(2)(c) of the Act. Considering the qualification, experience, etc., the ld. CIT(A) allowed 50% of the disallowance of salary paid to the Secretary, which was confirmed by the Tribunal. Thus, we find no mistake apparent on the face of the order passed by the Tribunal. Therefore, the petition filed by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... expenses of the Association . Whereas, in the appellate order at para 4.23, by oversight, it was mentioned that the administrative expenses work out to 95.4% which is a clear violation of Foreign Contribution Regulation Rules 2011, wherein it is defined that not more than 50% of the foreign contribution shall be defrayed to meet administrative expenses of the Association , which was repeated in Tribunal order at page 6 para 6, which is a rectifiable mistake. Accordingly, we replace the sentence with same terminologies that The above claim of the assessee is a clear violation as per the Charter for Associations, who have been granted Registration or prior permission under FCRA,2010 that not more than 50% of the foreign contribution ..... X X X X Extracts X X X X X X X X Extracts X X X X
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