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TMI Blog2022 (8) TMI 733X X X X Extracts X X X X X X X X Extracts X X X X ..... (A.Y) 2016- 17. 2. Registry has noted that there is a delay of 24 days in filing appeals by the assessee before the Tribunal. The appeal is filed before the Tribunal on 17.07.2020 whereas the appeals ought to have been filed on or before 23.06.2020 This period falls under COVID-Pandemic situation, thus following Hon'ble Supreme Court judgment dated 23.3.2020 in suo moto Writ Petition (Civil) No.3 of 2020, vide Hon'ble Supreme Court has extended time limit for filing appeals w.e.f. 15.3.2020. Thus, there is no delay in filing the above appeal. Delay accordingly condoned, and take the appeals of the assessee for adjudication on merit. 2.1. The Grounds of Appeal raised by the Revenue reads as under: 1. Whether, the Ld.CIT(A) has erred in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he SCPL is covered under the definition of the person as per provisions of Section 13(3)(e) read with explanation 1 & 3 of the Act. By entering into the referred agreement with SCPL, the eligibility conditions for claiming deduction u/s. 11 of the Act, as laid down in sections 13(1)(c)(ii), 13(2)(b), 13(2)(d) and 13(2)(g) of the Act have been violated by the assessee trust. Therefore the income of the Trust is treated as Association of Person "AOP" and only expenditure incurred was allowed and thereby assessed the total income as Rs. 4,54,85,017/-. 4. Aggrieved against this order, the assessee challenged the same before the Ld. CIT(A)-9, Ahmedabad. The ld. CIT(A) following the order passed by the Co-ordinate Bench of this Tribunal in asses ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... orporatize the hospital the management of the charitable activity was handed over to SCPL which as per the agreement will enable it to effectively carried on operational management of business of SCPL. The trust was running huge loss, therefore to safe-guard the trust's activities and its assets, the assessee trust has taken a pertinent decision whereby all the liabilities can be discharged adequately and income is assured for its objects at the same it is granting image and immovable property remained unaffected. The Ld. Counsel referring Page 57 of the Paper book [which is agreement between the trust and SCPL] submitted that the object of the transfer to SER Hospital for operational management on mutually agreeable terms. The Ld. Counsel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... th law and same required to be sustained. 8. We have heard the rival submissions and perused the relevant material on record. We have gone through the findings of the AO as well as CIT(A) part of which are reproduced above in this part of the order. We find that the CIT(A) has arrived on the basic fact that agreement was entered with the company was to secure trust is interest and nor to indulge in the losses and for the purpose of reimburse the expenditure of Kesar Sal Hospital. The object of the transfer agreement with SCPL was to ensure that the hospital is managed professional, and in doing so the purpose of charity is not violated as a reputed hospital of such huge size requires professionally handling. We are also observed that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... et was not advance but the reimbursement of the expenses. In the light of the aforesaid facts and circumstances, we are of the considered opinion that the CIT(A) has analyzed the facts correctly and given a judicious finding which does not call for any interference from outside. Accordingly, the same is upheld. Consequently, Ground No. (i) to (iii) of the appeal of the Revenue are therefore dismissed. 5. The ld. D.R. Shri V.K. Singh appearing for the Revenue could not contravent the above order passed by the Tribunal and fairly accepted that it is covered for the present Assessment Year also. 6. Considering the submissions of both sides and following Coordinate Bench decision in assessee's own case, the grounds of appeal are hereby rejec ..... X X X X Extracts X X X X X X X X Extracts X X X X
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