In the result, all the grounds taken in the appeals and ground 1 of additional grounds of the Revenue stand dismissed and additional ground
Bench: Shri A. D. Jain & Shri T. S. Kapoor
482 (AP). In the instant case, the beneficiary is not covered by the list of persons mentioned in Section 13(3) of the Act. Page 26 of 242 (UP AWAS EVAM VIKAS PARISHAD) Hence, we set aside the impugned order passed by the Tribunal and restored the order passed by the A.O. The answer to the question is in negative