TMI Blog2021 (6) TMI 246X X X X Extracts X X X X X X X X Extracts X X X X ..... g to create, repair, colour building, etc. elaborated in the order of the ld. CIT(A). Considering the aforesaid facts and circumstances, we do not find any infirmity in the decision of ld. CIT(A) in holding that the construction of road was an activity of charitable nature and the assessee was entitled for the benefit u/s. 11 of the act. Therefore, we do not find any merit in the appeal of the revenue and the same is dismissed. - ITA No. 367/Ahd/2019 - - - Dated:- 21-5-2021 - Rajpal Yadav, Vice President And Amarjit Singh, Member (A) For the Appellant : S.S. Shukla, Sr. D.R. For the Respondents : Rajesh C. Shah, A.R. ORDER Per Amarjit Singh, Accountant Member This revenue's appeal for A.Y. 2015-16, arises from ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e explained that point no. 10 in object clause of trust deed clearly pointed out that trust can do any work for benefit of people or society. The Assessing Officer has not accepted the explanation of the assessee and rejected the claim of exemption u/s. 11 of the Act. 4. Aggrieved assessee has filed appeal before the ld. CIT(A). The ld. CIT(A) has allowed the appeal of the assessee. The relevant part of the decision of ld. CIT(A) is discussed as under:- 4.2 I have carefully considered the contention of the appellant and observation of the A.O as well as the case laws relied upon by the appellant. The A.O has denied the benefit of exemption u/s. 11 of the Act by holding that the trust has constructed roads during the relevant period ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... constructed. Therefore, the construction of roads is an integral activity of the aims and objects of the trust. Simply because this has not been specifically mentioned in the object clause, it cannot be said that the appellant trust has violated the provisions of the Act. Such a myopic view while dealing with such issues is not a healthy step. It is also seen that in the immediately preceding year i.e. A.Y. 2014-15, the A.O has allowed exemption u/s. 11 wherein also the construction of roads was there at Palithana and Shankeshwar. Considering these facts, I am of the considered opinion that the construction of road was an activity of charitable nature and the assessee is entitled to claim the benefit u/s. 11 of the I.T. Act. Therefore, the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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