TMI Blog2021 (2) TMI 571X X X X Extracts X X X X X X X X Extracts X X X X ..... iness or profession. This amendment being effective from assessment year 2015-16, is not applicable in the instant assessment year. Thus, respectfully following the order of the Tribunal in [ 2019 (8) TMI 1642 - ITAT DELHI] we delete the addition in dispute in the year under consideration. The grounds of the appeal accordingly allowed. - ITA No.6080/Del./2017 - - - Dated:- 17-12-2020 - Shri Amit Shukla, Judicial Member And Shri O.P. Kant, Accountant Member For the Appellant : Shri Madur Aggarwal, Adv. For the Respondent : Shri F.R. Meena, Sr.DR ORDER PER O.P. KANT, AM: This appeal by the assessee is directed against order dated 16/08/2017 passed by the learned CIT(Appeals)-35, New Delhi [in short the Ld. CIT( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Aggrieved with the order of the Assessing Officer, the assessee filed appeal before the learned CIT(A) who partly allowed the appeal of the assessee. Aggrieved with the sustainence of disallowance of ₹ 4,82,677/- debited under the head Canviroment Expenses Account , the assessee is before the Tribunal, raising the grounds as reproduced above. 3. Before us, both the parties appeared through Videoconferencing facility. The learned counsel of the assessee submitted that issue in dispute is covered by the order of the Tribunal in assessment year 2012-13 and 2013-14 and, therefore, disallowance need to be deleted. 4. The learned DR, on the other hand, relied on the order of the lower authorities. 5. We have heard rival s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reness about sustainability and environmentally friendliness of metal packaging. The funds were also used to uplift the lives of rag pickers, who were the best route of the contributor of recycling of Cans by providing with their health checkup camp. In view of the above, according to the assessee, expenses were incurred for the purpose of the business. However, according to the Assessing Officer expenditure being not incurred directly related to earning of the income, it was not incurred wholly and exclusively for the purpose of the business, and accordingly disallowed the same. The Assessing Officer also relied on the order of the Ld. CIT(A) for assessment year 2013-14. The Ld. CIT(A) upheld the disallowance holding the same as not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Total 15,22,874 18. So, we are of the considered view that keeping in view the totality of the aforesaid circumstances, the Id. CIT(A) has rightly deleted the disallowance made by the AO on account of CSR by following the decision rendered by Hon ble Karnataka High Court as well as following the rule of consistency. So, ground no. 2 is determined against the Revenue. The issue in the present Assessment Year is also identical. The Assessing Officer as well as CIT(A) ignored the fact that the said expenditure was incurred relating to promotion and spreading awareness about sustainability and environmentally friendliness of metal packaging which is important to canmaking industry. Thus, the expens ..... X X X X Extracts X X X X X X X X Extracts X X X X
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