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TMI Blog2022 (5) TMI 883X X X X Extracts X X X X X X X X Extracts X X X X ..... o be not for the purposes for which it was formed - HELD THAT:- Both the parties submitted that the similar issue had arisen earlier during the assessment year 2014-15 and the matter has travelled upto the Tribunal and the Coordinate Bench had an occasion to examine the said matter in [ 2019 (8) TMI 1819 - ITAT CHANDIGARH] and the matter has been set aside to the file of the Ld. CIT(A) to decide afresh after bringing all relevant facts on record. Thus the matter is set aside to the file of the Ld. CIT(A) to adjudicate the issue afresh as per law after providing reasonable opportunity to the assessee. Appeal of the assessee is allowed for statistical purposes. - ITA No. 1049/Chd/2019 - - - Dated:- 26-4-2022 - SMT. DIVA SINGH , JUDICI ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o be not for the purposes for which it was formed. Besides disallowing the sum of Rs. 77,00,000/-, the AO has also denied the claim of exemption under section 11 of the Act and has assessed the income of the assessee trust as an AOP. 3. Being aggrieved, the assessee carried the matter in appeal before the Ld. CIT(A). The Ld. CIT(A) following his order for the preceding assessment year i.e. A.Y. 2014-15 has directed the AO to allow the claim of exemption under section 11 of the Act on the surplus income, if any, for the year under consideration. However, as far as the amount of Rs. 77,00,000/- was concerned, the same has been treated as an amount not for the purpose related to activities of the Trust and has been treated as non applicatio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o a related concern which had benefited by said donation and, therefore, the provisions of section 13(1)(c) read with section 13(3) of the Act were attracted. 8. vis- -vis. the first charge of the Revenue that the application was not for its stated purposes, the facts emanating from the record, we find are not sufficient to establish this charge. Undisputedly, the amount was paid to the hospital which had also been granted registration u/s. 12A of the Act. The consistent pleading of the assessee before the AO and the CIT(A), we find, has been that the donation was made was in consonance with its stated religious objects which included service to humanity and humanitarian purpose. In this backdrop, we find, the facts relating to the hos ..... X X X X Extracts X X X X X X X X Extracts X X X X
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