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TMI Blog2021 (7) TMI 903X X X X Extracts X X X X X X X X Extracts X X X X ..... Board questioned by the Assessing Officer has been found subsequently at the appellate stage which prompted the ld. CIT(A) to delete the disallowance made by the Assessing Officer. Since the order is now available, we do not find any reason to interfere with the findings of the ld. CIT(A). This ground is, accordingly, dismissed. Denial of application of income - HELD THAT:- As decided in INDO-FRENCH CENTRE FOR THE PROMOTION OF ADVANCED RESEARCH [ 2017 (9) TMI 40 - ITAT DELHI] when a transaction is between Government of India and Government of any foreign country or territory, FCRA is not attracted. When undisputedly, the transaction is a grant given by French Government to the assessee society which is a joint venture of French Gover ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tribution was not between the Govt, of India and the Govt, of France, but it was between the Govt, of France and the assessee. 3) On the facts and in the circumstances of the case and in law, Ld. CIT(A) has erred in not appreciating the fact that in the case of the assessee a compulsory audit by the C AG was not required. 4) On the facts and in circumstances of the case and in law, Ld. CIT(A) has erred in allowing the benefit of exemption u/s 11 12 of the Income Tax Act, to the assessee. 5) The appellant craves leave to add, to alter or amend any ground of appeal raised above at the time of hearing. 3. Briefly stated, the facts of the case are that the assessee society is registered u/s 12A of the Income-tax Act, 19 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , accordingly, made disallowance of ₹ 12.32 crores. 6. Proceeding further, the Assessing Officer noticed that the assessee has received foreign contribution from the Government of France amounting to. 18,23,738.51 euros i.e ₹ 12,68,29,706/-. The assessee claimed that the transaction is covered under Clause 51 of FCRA, 2010. This claim of the assessee was dismissed by the Assessing Officer who was of the opinion that the said clause 51 of FCRA, 2010 speaks of transactions between two governments only. 7. The Assessing Officer further observed that the Government of India, vide order dated 01.07.2011, through S.O. 1492 stated that only those Central Government or State Government Organizations constituted under the Compt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ernational welfare in which India is interested to the extent as provided below: S.No Assessment Years Expenditure incurred outside India for the purpose of International welfare (in Rs.) 1) 2014-15 12,32,00,428 2) 2015-16 12,80,46,948 Total 25,12,47,376 This order shall have effect for the period covered by Assessment Years 2014-15 to 2015-16. 4.1.2 Since the order of the Board as required by the proviso to section ll(l)(c) has been issued for the amount of ₹ 12,32,00,42 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ter dated 2/1/2014 and as such the AO is not justified to make the addition and accordingly the same is deleted. 4.2.2 The Hon'ble IT AT in appellant's own case for assessment year 2010-11 (supra) while deciding '.he appeal of revenue the said issue held as under: 9 A0 made disallowance of ₹ 9,45,28,000/- on the ground that since the assessee society has received foreign contribution from Government of France within the meaning of section 2(1)(j) of FCRA without filing return qua these contributions in FC-3 to Ministry of Home Affairs as per FCRA. 10. Undisputedly, the assessee society is registered under Societies Registration Act, 1860 as a joint venture of Government of India and Government of Fran ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d to refer to your letter dated 18 Sept 2013 on the subject mentioned above and to state that Foreign Contribution (Regulation) Act, 2010 does not attract in respect of the following transactions a) Transaction between the Govt, of India and the Govt, of any foreign country or territory - Clause 51 of FCRA 2010. b) Bodies constituted or established by or under a Central Act or a State Act requiring compulsory auditing by C AG Notification No.S.0.1492(E) dated 1 July, 2011. In view of above, it is required to examine the subject proposal. If the foreign contribution receiving body comes within the purview of above provision. If not, then apply online in FC-4 through this Ministry's website i.e. www.mha.nic.in. Yours f ..... X X X X Extracts X X X X X X X X Extracts X X X X
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