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Income Tax Appellate Tribunal, DELHI BENCH ‘C’ : NEW DELHI
Before: SH. N.K.BILLAIYA & SH.ANUBHAV SHARMA
The appeal has been preferred by the Revenue against the order dated 04.09.2017 of CIT(A)-IV, Kanpur (hereinafter referred as Ld. First Appellate Authority or in short Ld. ‘FAA’) in appeal no. 244/DCIT-CC/Mrt/2016-17 arising out of an appeal before it against the order dated 30.03.2016 passed u/s 143(3) of the Income Tax Act, 1961 (hereinafter referred as ‘the Act’) by the DCIT, Central Circle, Meerut (hereinafter referred as the Ld. AO).
Heard and perused the record.
The issue involved is that the assessee is Charitable Trust and involved in education activities and during the assessment year Ld. AO found violations of provisions of Section 13 as there were diversion of funds for the benefit of trustee which were similar to assessment years of the assessment year 2011-12 and 2012-13. Accordingly, addition was made. Ld. CIT(A) after taking into consideration the fact that for the A.Y. 2011-12, the assessee was given relief at the stage of first appeal, the addition was deleted and Revenue is in appeal against such deletion. 4. As a matter of fact the Revenue came before Tribunal in appeal vide 4015 & 4016/Del/2015 for A.Y. 2009-10, 2010-11 & 2012-12 respectively and same have been decided by the Co-ordinate Bench vide order dated 30.01.2018. The appeal of Revenue with regard to use of car for the purpose of school and the purpose of trust was restored to the files of assessing officer and the remaining grounds of Revenue were dismissed. 4.1 Ld. DR has not pointed out any fact making a distinction to the orders dated 30.01.2018. Accordingly, the appeal of the Revenue is allowed for statistical 5. purpose with direction to the Ld. AO to decide the issues afresh in the light of aforesaid order of Co-ordinate Bench.