TMI Blog2018 (9) TMI 1974X X X X Extracts X X X X X X X X Extracts X X X X ..... fore the CIT(A) but he did not improve his case and CIT(A) has also noted the defect in Form No. 10 as it did not specify the purpose for which surplus income is set apart. The CIT(A) accordingly confirmed the rejection of Form No. 10 and upheld the addition. Though the assessee has filed an appeal before us and filed the written submissions relying upon certain case laws which were dealt with by the CIT(A) but did not appear at the time of hearing. we had no other option but to peruse the written submissions filed by the assessee. Along with the written submissions, copy of Form No. 10 was not filed, therefore, bound to accept the observations of the CIT(A) made with reference to Form No. 10. In Form No. 10, assessee is required to spec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... It was submitted that the court had considered the decision of the Supreme Court in the case of Nagpur Hotel Owners' Association (supra) and had held that the Apex Court had stated that the details have to be furnished before completion of the assessment proceedings and any information supplied subsequent to the completion of assessment cannot be taken into consideration. It was pointed out that in the facts of the said case, the court had held that even at the stage of appeal, the assessment proceedings could be said to be pending and as such, the details could be furnished even at the stage of appeal, to submit that in the present case, the assessee stands on an even stronger footing inasmuch as the necessary information had been sup ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... other than charitable or religious purposes. The very intention of the law is that the surplus/income of the trust should not be applied for the purposes other than charitable or religious purposes. And submission of Form -10 is only a procedural matter requiring the trust to notify the Assessing officer regarding the accumulation of surplus. So it is evident from the above facts that the additions made by A 0 is not in order. Aggrieved by the Asst order passed by the A 0 the appellate has filed an appeal before CIT (Appeals) Davangere. During the course of procedings before CIT (Appeals) the appellate has once again submiitted Form 10 clearly stating the purpose for which the surplus of the trust is accumulated. CIT(Appeals) has d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onour to reject the additions made by the Assessing officer and drop further proceedings. And for this act of kindness, my client, as duty bound, shall ever pray, The following documents are attached to this appeal papers 1. CIT (Appeals) order 2. Order passed By AO 3. Copies of Grounds of appeal before first Appellate authority 4. Copies High court Supreme court cases for your kind referral 5. Form No. 10 2. These appeals came up for hearing on 14.08.2018 but none appeared on behalf of the assessee. The assessee, however, filed the written submissions for consideration and disposal of the appeal. Accordingly, the learned DR was heard. 3. We have carefully examined the written submissions vis-a-vis the order of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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