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TMI Blog2022 (6) TMI 1079X X X X Extracts X X X X X X X X Extracts X X X X ..... lowances. Assessee appeal allowed. - ITA No.1345/Ahd/2019 - - - Dated:- 3-6-2022 - SMT.ANNAPURNA GUPTA, ACCOUNTANT MEMBER AND SHRI T.R. SENTHIL KUMAR, JUDICIAL MEMBER Assessee by : Ms.Arti N. Shah, AR Revenue by : Shri Alpesh Parmar, Sr.DR O R D E R PER T.R. SENTHIL KUMAR, JUDICIAL MEMBER: This appeal is filed by the assessee against order dated 18.6.2019 in appeal no. CIT(A)-9/10060/DCIT passed by the Ld.Commissioner of Income-tax (Appeals)-9, Ahmedabad [for short Ld.CIT(A)] relating to the assessment year 2016-17. 2. Brief facts of the case is that the assessee is a charitable trust registered under the Income tax Act, 1961 and enjoying benefits of section 11 and 80G of the Act. For the Asstt.Year 2016- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rming disallowance of deduction of Rs.21,75,000/- claimed for amount accumulated u/s.11(2) of the I.T. Act, 1961. The ld.counsel for the assessee, in support of the grounds argued the case and pleaded to cancel the disallowances made by CPC, Bangalore. Per contra, the ld.DR supported the orders passed by the lower authorities. 4. While dictating this order, we noticed the ld.CIT(A) has made a pertinent observation, which reads as follows: 4.8 It has also been brought to the notice of the undersigned that the same issue arose for consideration by the predecessor I the office for the Assessment Year 2015-16 and the appeal of the appellant was dismissed vide appellate order dated 15.08.2017. The appeal before the Hon ble ITAT (re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stees, The B.N. Gamadia Parsi Hunnarshala, 77 TTJ 274 (Mum-Trib.) We would like to reproduce brief order of the Hon ble Kolkatta High Court in the case of CIT Vs. Natwarlal Chowdhury Charity Trust (supra), which reads as under: Whether, on the facts and in the circumstances of the case, the Tribunal was correct in law in holding that the assessee's right to accumulate 25% of the total income of the previous year extended to the deemed income under Section 11(3) of the Income-tax Act, 1961, added therein in the circumstances mentioned above ? 2. The facts found by the Tribunal as stated in the statement of case are as follows : The assessee-trust accumulated Rs.46,184 during the accounting years relevant to the assessment yea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Incometax Act, 1961. 4. Mr. Moitra, appearing on behalf of the Revenue, has failed to show any infirmity in the order of the Tribunal. In fact, he has prayed merely for remand of the case as was done by the Andhra Pradesh High Court in the case of CIT v. Hyderabad Secunderabad Foodgrains Association Ltd. [1989] 175 ITR 574. The facts in that case were quite different and it was felt by the Andhra Pradesh High Court that it was necessary to remand the case. ` But, in the instant case, no argument at all has been advanced to show any infirmity in the order of the Tribunal. Since Mr. Moitra has failed to show us any infirmity in the order passed by the Tribunal, the question is answered in the affirmative and in favour of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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