TMI Blog2012 (11) TMI 63X X X X Extracts X X X X X X X X Extracts X X X X ..... Deputy Minister which included other Government officials, Tribunal committed no error in holding that the grant in question fulfills the requirement of section 11(d)(1) read with section 12(1)thus tax appeal is dismissed - there was a direction contained in the Government circular releasing grant in favour of the assessee thus such amount shall not form corpus of the assessee - in favour of assessee. ] - I.T.A. No. 837/ Ahd/2010 & I.T.A.No. 490/Ahd/2011 - - - Dated:- 12-10-2012 - SHRI A. K. GARODIA, AND SHRI KUL BHARAT, JJ. Appellant by: Shelley Jindal, CIT DR Respondent by: Shri M G Patel, AR O R D E R PER SHRI A. K. GARODIA, AM:- Both the appeals are filed by the revenue which are directed against two separate or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Act, 1860 and also registered under Bombay Public Trust Act, 1950. The assessee trust has been constituted by the State Government in accordance with the Pradhan Mantri Gram Sadak Yojana (PMGSY) of the Government of India for implementing plans and projects of .the State Government as may be approved and sanctioned by. Ministry of Rural Development, Government of India and National Rural Road Development Agency. In the statement of income, the assessee had shown donation/ contribution received during the year at Rs.225,93,72,555/- and expenditure for the object of the Trust at Rs. 1,89,02,52,290/- and for the remaining sum it had claimed exemption at Rs.33,89,05,883/- u/s. 11(l) @15% of gross receipts and a sum.' of Rs.3,02,14,374/- as inco ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... overed in favour of the assessee by the tribunal decision rendered in the case of Gujarat Safai Kamdar Vikas Nigam Vs ACIT in I.T.A.No. 3232/Ahd/2008 dated 17.04.2009. He further submitted that the copy of this tribunal decision is available on pages 145-181 of the paper book. He further submitted that this decision of the tribunal was confirmed by Hon ble Gujarat High Court as per the judgement dated 02.05.2011 in appeal No.1934/2009 and copy of this judgement is available on pages 182-185 of the paper book. He also submitted that the SLP filed by the revenue against this judgment of Hon ble Gujarat High Court was dismissed by Hon ble Apex Court as per the judgement dated 02.01.2012 in CC 20789/2011. He submitted a copy of this judgement o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e assessee. We find that the decision of CIT(A) is available on pages 15-16 of his order and for the sake of ready reference, the relevant portion is reproduced below: This claim has been rejected by the AO mainly because. the claim was not made in the return filed and no revised return was filed. The assessing officer relied on Honourable Supreme Court's judgment in the case of Goetz (India) Ltd. on the merits The first basis of the assessing officer for rejecting the claim cannot be sustained because the Honourable Income Tax Appellate Tribunal has already admitted the additional ground before sending the case back to the assessing officer to decide the entire assessment de novo. Specific directions have been given in the order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... which is already approved by Hon ble Gujarat High Court and SLP against which has already been dismissed by the Hon ble Apex Court. The certificate available on page 81 of the paper book is similar to the certificate considered by the Tribunal in the case of Gujarat State Safai Kamdar Vikas Nigam (supra). Therefore the order of Ld. CIT(A) is in line with the tribunal decision and, therefore, we do not find any reason to interfere in the order of Ld. CIT(A). 2.7 In the result, this appeal of the revenue is dismissed. 3. Now, we take up the appeal of the revenue for the assessment year 2006-07 in I.T.A.No. 837/Ahd/2010. The grounds raised by the revenue are as under: 1. The Ld. CIT(A) was not justified in holding that grants received ..... X X X X Extracts X X X X X X X X Extracts X X X X
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