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2019 (1) TMI 1652 - ITAT AHMEDABADExemption u/s 11 - registration u/s 12AA cancelled - HELD THAT:- It is sufficient to take note of the fact that section 11 was held to be inapplicable as registration under section 12AA was cancelled. There was no other reason for denial of benefit under section 11. Learned representatives, therefore, fairly agree that since the registration has been restored, vide order dated 31st March 2012 passed by a coordinate bench of this Tribunal, the applicability of Section 11 will follow. We, therefore, uphold the plea of the assessee, and direct the Assessing Officer to grant the consequential relief. Non granting deduction of capital expenditure as claimed in the statement of income attached to the return of income - HELD THAT:- This claim was made by way of a note on the statement of income and the matter but the Assessing Officer did not deal with the same. In appeal, the assessee pointed out this fact to the CIT(A) in paragraph 7.1 of the written submissions (@ page 28 of paper book before us) and prayed for adjudication on merits, even though, as it appears to us, there was no specific ground of appeal on this issue. There was, however, no adjudication on this aspect. Learned counsel now urges us to admit the specific ground of appeal, as above, in terms of Hon’ble Supreme Court’s judgment in the case of National Thermal Power Corp Ltd Vs CIT [1996 (12) TMI 7 - SUPREME COURT] and remit the matter to the file of the Assessing Officer for adjudication on merits - we admit this ground of appeal, and remit the matter to the file of the Assessing Officer for adjudication on merits. Donation to corpus from BCCI is not exempt, since the provisions of section 11(1)(d) were not complied by the appellant - Section 11(1)(d) which only require the income to be “by way of voluntary contributions made with a specific direction that they shall form part of the corpus of the trust or the institution”, we are of the considered view that any payments made by the BCCI, without a legal obligation and with a specific direction that it shall be for corpus fund- as admittedly the present receipt is, is required to be treated as corpus donation not includible in total income. We are unable to find any legal support for learned CIT(A)’s stand that each donation must be accompanied by a separate written document. The contribution has to be voluntary and it has to be with specific direction that it will form corpus of the trust’. These conditions are cl early satisfied. Any payment which the assessee is not under an obligation to make, whatever be the mode of its computation, is a voluntary payment, and, any payment which is with a specific direction that it for corpus fund is a corpus donation. In our considered view, even without the two specific confirmations filed by the assessee, in the light of the BCCI resolution under which the payment is made and in the light of the payment not being under any legal obligation, the conditions under section 11(1)(d) are satisfied. Direction may be given to compute the income as per provisions of section 11 of the Act, after giving deduction of 15%
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