In the result, the appeal of the assessee is partly allowed for statistical purposes

Bench: Sh. N. S. Saini & Sh. N. K. Choudhryita No. 737/Asr./2017 : Asstt. Year : 2012-13 Diocese Of Chandigarh, Vs Income Tax Officer(Exemption), Cni, Mission Compound, Brown Jalandhar Road, Ludhiana (Appellant) (Respondent) Pan No. Aaatd0653Q Assessee By : Shri. Padam Bhal, Ca Revenue By : Smt. Ratinder Kaur, Dr Date Of Hearing :19.02.2019 Date Of Pronouncement : 19.03.2019 Order Per N. S. Saini: This Is An Appeal Filed By The Assessee Against The Order Of Cit(A)-4, Ludhiana Dated 22.09.2017. 2. The Assessee Has Raised Following Grounds Of Appeal: “The Learned Cit (Appeals) Order Is Not Justified So Far As Additions Resulting In Taxable Income Of The Assessee Amounting To Rs. 1823453/- By Non- Deletion Of Following Additions Made By Assessing Officer In Order U/S 143(3) In Gross Receipts Of The Assessee & Even Afterwards Net Rectifying The Order Passed U/S 154 R.W.S. 250(6) As Per Details Below: 1. The Amount Of Group Gratuity Fund Balance As On 31.03.2012 Rs.2039842/- & Interest Accrued On This Group Gratuity Fund Rs.176503/- For The Financial Year Has Wrongly Been Treated As Part Of Gross Receipts Of The Trust By The Assessing

196/- received during the year as receipt out of which a sum of Rs.20,39,842/- is on account of group gratuity ITA No. 737/Asr./2017 3 Diocese of Chandigarh fund and Rs.1,76,503/- on account of interest received on LIC group gratuity fund have been deducted without any legality. Thus, it is not in accordance with the provisions