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TMI Blog2021 (10) TMI 513X X X X Extracts X X X X X X X X Extracts X X X X ..... s directed according by the CIT(A). CIT(A) has held that the Assessing Officer is not justified in deny the benefit of Exemption u/s 11 of the Act and thus deleted the disallowance made in Assessment Year 2014-15 being 15% of salary made u/s 40A(2) (a) and allowed the said ground of the assessee. As related to floating the levy of interest u/s 234B and Section 234D. CIT(A) relied the decision of Anjuman H Glass Ware [ 2001 (10) TMI 4 - SUPREME COURT] , Hindustan Bulb Carriers [ 2002 (12) TMI 10 - SUPREME COURT] as well as the decision of Kerala Chemicals and Proteins. [ 2010 (1) TMI 263 - KERALA HIGH COURT] and Infrastructure Finance Company Ltd. [ 2011 (9) TMI 591 - MADRAS HIGH COURT] for the period after 1/6/2003 irrespective of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng the additions of ₹ 36,62,871/- made by the Assessing officer on account of payment/ Remittance made to the University of Texas, USA as not an application of income u/s 11(1) (C) of the Income Tax Act, 1961. I.T.A. No. 3532/DEL/2017 (A.Y 2012-13) 1. That the order of the Learned CIT (Appeal) is bad in law and against the statutory provisions. 2. That the Learned CIT Appeal has erred in confirming the additions of ₹ 35,25,428/- made by the Assessing officer on account of payment/ Remittance made to the University of Texas, USA as not an application of income u/s 11(1) (C) of the Income Tax Act, 1961. I.T.A. No. 3533/DEL/2017 (A.Y 2013-14) 1. That the order of the Learned CIT (Appeal) is bad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the society, resulting in the healthy youth and a healthy nation. Its mission is to design, develop, implement and evaluate strategies addressing health related issues and to disseminate, built capacity, promote advocacy and health activism besides replication of successful health programs and practices with other working towards similar groups. The key focus areas of the appellant society are as under. a. Research b. Awareness c. Advocacy d. Capacity building e. Legal guidance The assessee s case was selected for scrutiny u/s 143(2) of the Income tax Act, 1961 and the assessment order u/s 143(3) of the Income Tax Act, 1961 was passed on 21.03.2013 at an income of ₹ 70,78,989 by denying the benefit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e denied the benefit of Section 11 Section 12 to the appellant society. 4. Being aggrieved by the assessment order, the assessee filed appeal before the CIT(A). The CIT (A) partly allowed the appeal of the assessee. 5. Despite giving notice for hearing for 04.10.2021, none appeared on behalf of the assessee. In-fact, the notice has been returned back with the remark that the party is not living at the address mentioned . The assessee has not filed any new address in Form 36. Therefore, we are taking up all the appeal and take it cognizance of the assessment order and the order of the CIT(A) and the submission made by the assessee before the Revenue Authorities. 6. The Ld. DR relied upon the assessment order and the order of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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