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TMI Blog2021 (8) TMI 291X X X X Extracts X X X X X X X X Extracts X X X X ..... port of Controller and Auditor General of India. He also noted that legal income raised by the central account office and the branches of the Assessee has been correctly accounted for by the Assessee. He further held that the Assessee has incurred expenditure and therefore, in absence of any grant received by the Assessee during the year the grant income could not have been accounted for as it neither accrued nor received. This fact is shown by the letter of the Govt. of India as well as the utilization certificate issues by the Chartered Accountant - we do not find any infirmity in the order of the LD CIT (A) in holding that the disallowance made in the hands of the Assessee of the expenditure is not sustainable. - Decided against revenue. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as failed to offer any details/ proof of expenditure. 2. The brief facts of the case shows that the Assessee is a charitable trust registered u/s 12A of the Act. It filed its return of income on 29.09.2009 at Rs. Nil. The relevant form No. 10B and the balance sheet and annual accounts were also filed. 3. The Assessee object is that it received grant from Department of Women Child Development, Ministry of Tribal Affairs and Central Welfare Board etc. It maintains a central office account. 4. During the course of assessment proceedings it was found that the Assessee has declared income of ₹ 49,58,711/-. However, in the central office account grand received from Govt. of India did not reflect. The Assessee on question submit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d that the addition has been deleted without appreciating the facts of the case. 7. The ld AR submitted a detailed paper book referred to the copy of the letters of sanction of the grant and copy of utilization certificate. He referred to the page No. 48 of the paper book being the letter of Deputy Secretary of Govt. of India dated 18.11.2008 which stated that welfare scheme run by the Assessee were transferred to Central Social Welfare Board on temporary basis till same enquiries are completed as complaint against the Assessee is pending. He further referred to page No. 50 of the paper book wherein, it is specifically certified that the Assessee had utilized sum of ₹ 23.76 crores for rent cr ches under Rajiv Gandhi Creche Scheme d ..... X X X X Extracts X X X X X X X X Extracts X X X X
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