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TMI Blog2015 (7) TMI 1386X X X X Extracts X X X X X X X X Extracts X X X X ..... Disallowance being contribution made to rehabilitation fund - HELD THAT:- We fund merit in the alternative contention of ld. Counsel for the assessee. In view of the fact that assessee created a separate Rehabilitation Trust which is registered under section 12AA of the IT Act and in the case of RCDF on these facts the claim has been allowed in A.Y. 2010-11, we set aside the matter to decide the same afresh in accordance with law after giving assessee an opportunity of being heard. - ITA No. 128, 142/JP/2013 - - - Dated:- 17-7-2015 - SHRI R.P. TOLANI, JM SHRI T.R. MEENA, AM Appellant by : Smt. Neena Jeph, JCIT Respondent by : Shri P.C. Parwal, CA ORDER PER R.P. TOLANI, JM These are two cross appeals one by R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... learly states that the purpose of the contribution is for medicals and health facility of the animals of the milk producers at the District Level. The contribution made by the assessee to trust is thus directly linked with the procurement of better quality, hygienic and more quantity of the milk. It is in the interest of the assessee that the milk animals at the village level from where it procures the milk are healthy for this purpose, SPARSH trust incurred expenditure in providing vaternity care, regular treatment, emergency care, preventive care, breed improvement through A.I. uninterrupted supply of nutritional supplement etc. Therefore, in our considered view, contribution made by assessee to this trust is an expenditure incurred who ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntribution made by assessee is allowable as business expenditure. Accordingly, the addition made and confirmed by the lower authorities is deleted. 3. We have heard both the parties on the issue. Since the issue in question is squarely covered in favour of the assessee by the ITAT judgment in its own case, especially following the same, we uphold the order of ld. CIT (A). Thus Revenue s appeal is dismissed. 4. In the assessee s appeal the only ground raised is as under :- The ld. Commissioner of Income Tax (Appeals) has erred on facts and in law in confirming the disallowance of ₹ 20,18,213/- being contribution made to rehabilitation fund. 5. The ld. Counsel for the assessee contended that in the case of assessee s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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