TMI Blog2012 (7) TMI 330X X X X Extracts X X X X X X X X Extracts X X X X ..... relevant assessment years under consideration - appeals of the assessee are partly allowed for statistical purposes - ITA Nos. 464 and 465Ind/2009 - - - Dated:- 25-5-2012 - Shri Joginder Singh, Shri R.C. Sharma, JJ. Appellant by Shri Sumit Nema Respondent by Shri Darshan Singh O R D E R PER R.C. SHARMA, AM These are the appeals filed by the assessee against the order of the learned Commissioner of Income Tax (Appeals) for the assessment year 2002-03and 2003-04. 2. The common grievance of the assessee in these appeals pertains to decline of claim of deduction u/s 36(1)(viia) of the Act with reference to the advance made by rural branches on the basis of population figure as per Census 1991 and not the la ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aced on record the order of the I.T.A.T., Chandigarh Bench in ITA No. 593, 136, 328, 594 and 595/Chd/2009 order dated 30th March, 2011b wherein exactly similar issue was considered by the Bench and it held as under :- 33. Thus, for the purpose of 36(1)(viia) read in conjunction with the meaning of Rural Branches , provided vide the Explanation under the sub-section, is the branch situated in a place with population less than 10000 as per the figures of Census, which had been published before the first day of the previous year is to be considered for computing the deduction. The word used is published and same refers to final figures of population and not the provisional figures of population, which admittedly are released within one m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ure of rural branch as on 1.4.2001 and 1.4.2002 relevant to ASSESSMENT YEAR 2002-03 and 2003-04 under consideration, the Census of 1991 is to be applied for identifying the rural branch for claim of deduction u/s 36(1)(viia). There is no dispute to the fact that Census, 2001 published in March, 2001 was provisional and the information available in the provisional publication of Census 2001 cannot be said to be relevant for working out the deduction in this regard. Respectfully following the order of the coordinate Bench dated 30th March, 2011, we direct the Assessing Officer to recompute the amount of deduction eligible u/s 36(1)(viia) of the Act as per Census of 1991 rather than as per Census of 2001 which was not available in the public d ..... X X X X Extracts X X X X X X X X Extracts X X X X
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