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TMI Blog2023 (11) TMI 979X X X X Extracts X X X X X X X X Extracts X X X X ..... d in its favour in assessee s own case by the order of ITAT-Amritsar Bench. The ld. DR had not made any strong objection against the assessee s submission. Accordingly, the delay for 3080 days is condoned. Exemption u/s 11 - eligibility for the deduction u/s 10(23C) (iiiad) on turnover exceeding 1 Crore - advance to the trustee is violation of section 13(1)(c)(ii) and section 13(d) (i) r.w.s. 13(2) and 13(3), so, the exemption available u/s 11 is denied - HELD THAT:- Form evidence it reveals that the turnover of assessee during impugned assessment year is with in the limit specified u/s 10(23C)(iiiad). So, the assessee eligible for deduction u/s 11/12 of the Act. Advance to the trustee which is violation of section 13(1)(c)(ii) and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Hon ble Supreme Court in Suo Motu Writ Petition (C) NO. 3 Of 2020 date of order 10/01/2022 considering the Covid Pandemic. Accordingly, the delay was extended till 28.02.2022 by the order of Hon ble Apex Court. 2.2. The assessee explained that all the records of the college were in custody of the office of the Superintendent and during the period, health of the Chairperson/Secretary of the college had considerably be fallen and he had to undergo cardiac treatment in Super Speciality Hospital at Jammu. The assessee prayed for condonation of delay. The ld. AR further argued that the grounds of appeal of the assessee were covered in its favour in assessee s own case by the order of ITAT-Amritsar Bench. The ld. DR had not made any s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for. 6. That there was no justification in confirming the addition of Rs. 1,31,400/- on account 1/5 th of the disallowance of expenses. The disallowance made is not at all called for and the same may be deleted. Alternatively the addition made at Rs. 1,31,400/- is very high and excessive. 7. That no interest should have been charged u/s 234B of the IT Act, 1961 at Rs. 64,425/-. No reasonable and proper opportunity of being heard was allowed before charging interest. As such the interest charged is very high and excessive. Alternatively, the interest charged is very high excessive. 8. That any other ground of appeal which may be argued at the time of hearing of the appeal. 4. Brief fact of the case is that the asse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the ITAT, Amritsar Bench in the case of ITA No. 555 to 558/Asr/2011 dated of order 13.06.2022 the relevant paragraphs are duly extracted as below: 13. In the present case, the AO while rejecting the exemption claimed by the trust u/s 10(23C) (iiiad) has invoked the provisions of sections 13(1)(c), 13(2)(a), 13(2)(b), 13(2)(d) and 13(2)(g) of the Act. In this connection it is pertinent mention that section 13 starts with the words, Nothing contained in section 11 or section 12 shall operate as to .. . This shows and makes it clear that the provisions contained in section 13 govern section 11 and section 12 of the Act and not section 10. These provisions are contradictory to each other. Section 13(1)(c) applies to application of in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l-as through questionnaire. Therefore, this contention is in- correct and liable to be dismissed. Ground No. 3,4 5 relate to addition of Rs. 8,36,820/-. The appellant in the grounds of appeal has stated that the Institution's object is to impart education and the Institution is following that objective. Therefore, any addition made by withdrawing the exemption is incorrect, un-justified and un-called for. The secretary of the appellant Institution Sh. Gurpal Singh appeared before me and stated that he does not have anything to add beyond the grounds of appeal. No written submission was made. After considering the findings of the Assessing Officer in the assessment order, I am of the view that the Assessing officer has righ ..... X X X X Extracts X X X X X X X X Extracts X X X X
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