TMI Blog2024 (4) TMI 750X X X X Extracts X X X X X X X X Extracts X X X X ..... te of the decision in the case of Hindustan Copper Limited. [ 2020 (1) TMI 1324 - ITAT KOLKATA] the facts of the said case is also on the similar line as in the said case the assessee was a public sector undertaking and certain directives issued by the Government of India was followed by the assessee. There are two notifications issued by the Government of India, the first of which is by Office Memorandum dated 21.06.2011, wherein the expenses incurred by public sector undertakings in the form of fee charged for participation in CSR Training Programme/Workshops or for sponsorship of Workshops/programmes organized by Tata Institute of Social Sciences etc. will be allowed to be included under the CSR Budgets of Central Public Sector Enterpris ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... JUSTICE HIRANMAY BHATTACHARYYA Appearance : For the Appellant : Mr. Vipul Kundalia, Adv. Mr. Amit Sharma, Adv. Mr. Anurag Roy, Adv. For the Respondent : Ms. Swapna Das, Adv. Mr. Siddhartha Das, Adv. The Court :- This appeal filed by the revenue under Section 260A of the Income Tax Act, 1961 (the Act) challenging the order dated 20.11.2020 passed by the Income Tax Appellate Tribunal C Bench, Kolkata (the Tribunal) in ITAT No. 1099/Kol/2018 for the assessment year 2013-14. The revenue has raised the following substantial questions of law for consideration :- i) Whether the Learned Tribunal has substantially erred in law in setting aside the order passed under Section 263 of the Income Tax Act, 1961 without appreciating the facts of the case ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed in support of the petition and we find no acceptable reasons for condoning the inordinate delay in filing the appeal. However, since the learned standing Counsel for the appellant submitted that merits of the matter may kindly be looked into before taking a decision on the application for condonation of delay and he will make the endeavor to convince the Court that there exists a substantial question of law for consideration and in such circumstances the Court will be inclined to condone the delay. We have heard the learned Counsel for respondent/assessee on the above submission. 4. The question which falls for consideration before learned Tribunal was whether the expenses incurred by the assessee, which as it was claimed was CSR expense ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s a case of non-application of mind. This factual finding cannot be dislodged in an appeal filed under Section 260A of the Income Tax Act, where we are required to answer substantial questions of law for consideration. With regard to the admissibility of the expenses under Section 37(1) of the Act, the Tribunal has taken note of the decision in the case of Hindustan Copper Limited Vs. CIT, LTU-1 dated 29.01.2020, the facts of the said case is also on the similar line as in the said case the assessee was a public sector undertaking and certain directives issued by the Government of India was followed by the assessee. There are two notifications issued by the Government of India, the first of which is by Office Memorandum dated 21.06.2011, wh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... acts we are convinced that the expenses were allowable more so, when the respondent assessee is a public sector undertaking and they had carried out a notification and they had implemented the notifications issued by the Government of India. The specific case of the assessee was that they incurred the expenditure for facilitating the business of construction and repair of ships mainly for Indian Navy and they were required to take up certain activity for the benefit of people residing in the said locality. 9. Thus, we are of the view that the matter is entirely factual and no substantial question of law arises for consideration and, therefore, the application for condonation of delay as well as the appeal stands dismissed. - - TaxTMI - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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