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TMI Blog2021 (6) TMI 862X X X X Extracts X X X X X X X X Extracts X X X X ..... ndonation of delay stating that the appeal ought to have been filed on or before 28.03.2020, but could not be filed in time due to nation-wide lockdown due to COVID-19 pandemic, hence requested to condone the delay and admit the appeal. Having heard the both the parties and since, the delay in filing the appeal was due to the reasons beyond the control of the assessee, the delay is condoned and the appeal is admitted for hearing. Grounds of Appeal : 1. The order in ITA No.10057/GNT/CIT(A)-2/2015-16 dt.29.01.2020 of the Commissioner of Income Tax (Appeals)-2, Guntur in PAN : AAKFA8420C, for the asst.year 2006-07 is contrary to law, the weight of evidence and probabilities of the case. 2. The Ld.Commissioner of Income Tax (Appeals) erred ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tax (Appeals) having observed that Form No.10B was filed along with the return, should have allowed time to rectify the mistakes in it, if any. 9. Without prejudice to the above, Ld.Commissioner of Income Tax (Appeals) should have seen that there is no violation of section 13 of the Act and hence the adoption of maximum marginal rate of tax on the total income is not called for. 10. The Ld.Commissioner of Income Tax (Appeals) should have seen that the total income assessed of Rs. 1,29,23,361 has no relevance. 11. For these and others that may be urged at the time of appeal hearing, appellant prays the appeal be allowed. 3. All the grounds of appeal are related to denying the benefits of registration u/s 12A and exemption u/s 11 and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the AO, the assessee went on appeal before the Ld.CIT(A) and in appeal grounds in ground No.5 the assessee raised the issue relating to mismatch of receipts relating to charitable purpose and income applied for charitable purposes during the year and submitted that there was no case for addition. Ground No.5 raised before the Ld.CIT(A) reads as under : 5. The Assessing Officer should have seen that the income derived by the appellant for charitable purposes during the previous year was Rs. 2,11,98,654/- and the income applied to such purposes during the year was Rs. 3,16,67,572/-. Hence, more than 85% of the income derived was spent during the year and hence there is no accumulation during the year. 5.1. Though the Ld.CIT(A) dismissed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sake of clarity and convenience, we extract relevant part of the order of the AO in para No.5 which reads as under : "5. During the course of hearing the case, the directions of the Director of Marketing, Government of Andhra Pradesh, Hyderabad, as produced by the assessee have been examined. The amount of Rs. 2,33,06,707/- was remitted as per the directions contained in the orders of the Director of Marketing. There is no dispute in concluding that the said amount is expended as per the order of the State Government. Hence, the claim of the assessee is allowed as per the directions of the ITAT, Visakhapatnam." 8.1. From the order of the AO, there is no dispute that the AO had accepted the claim of the assessee with regard to spending ..... X X X X Extracts X X X X X X X X Extracts X X X X
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