NTPC- SAIL Power Co. Pvt. Ltd., New Delhi V. DCIT, New Delhi

ITA 2146/DEL/2017

• Counselvise Citation: [2019] 115 COUNSELVISE.COM (IT) 8333 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 5 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-10-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: E
• Assessment Year: 2013-2014
• Appeal Filed On: 10-04-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Commercial expediency; Revenue expenditure; Set aside
• Section: 143(3); 37(1); 80G; 37

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH: E: NEW DELHI) BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI ANADEE NATH MISSHRA, ACCOUNTANT ME MBER ITA NO:- 2146/DEL/2017 (ASSESSMENT YEAR: 2013-14) NTPC - SAIL POWER CO. PVT. LTD., 4 TH FLOOR, NBCC TOWER 15 BHIKAJI CAMA PLACE, NEW DELHI PAN-AABCN5467A VS DY. COMMISSIONER OF INCOME TAX, CIRCLE-18(2), NEW DELHI APPELLANT RESPONDENT APPELLANT BY SH. M.P. RASTOGI, ADV RESPONDENT BY MS. RAKHI VIMAL, SR. DR ORDER PER ANADEE NATH MISSHRA, AM [A] THIS APPEAL HAS BEEN FILED BY THE ASSESSEE AGAI NST IMPUGNED APPELLATE ORDER DATED 16.01.2017 OF LEARNED COMMISS IONER OF INCOME TAX (APPEALS)-39, NEW DELHI. THE GROUNDS OF APPEAL ARE AS UNDER:- 1. THE LEARNED CIT(A) HAS ERRED IN CONFIRMING THE DISA LLOWANCE OF RS. 237.81 LACS ON CORPORATE SOCIAL RESPONSIBILI TY (CSR FOR SHORT) BY AO, THE CSR EXPENSES INCURRED UNDER T HE DIRECTIONS OF BPE GOVT. OF INDIA REQUIRING COMPANIE S TO SPEND A PRESCRIBED PERCENTAGE OF ITS PROFITS ON CSR AND NOW ALSO MADE MANDATORY UNDER THE COMPANIES ACT. 2. THAT THE ABOVE GROUNDS ARE INDEPENDENT AND WITHOUT PREJUDICE TO EACH OTHER. [B]. THE ONLY ISSUE IN DISPUTE IN THIS PRESENT APPE AL IS REGARDING THE ALLOWABILITY OF THE CLAIM OF THE ASSESSEE FOR E XPENDITURE ITA NO: - 2146/DEL/2017 PAGE | 2 AMOUNTING TO RS. 237.80,958/- ON ACCOUNT OF CORPORA TE SOCIAL RESPONSIBILITY (CSR FOR SHORT). DURING APPELLATE PROCEEDINGS IN INCOME TAX APPELLATE TRIBUNAL (ITAT, FOR SHORT), THE FOLLOWING PARTICULARS WERE FILED FROM THE ASSESSEES SIDE: 1. TRIBUNAL ORDER DATED 29.11.2018 IN ITA NO. 4733/ DEL/2015, FOR 1-6 AY 2012-13 HOLDING CSR EXPENDITURE ARE ALLO WABLE TILL AY 2014-15 (INCLUSIVE) AND ALLOWING BANK GUARANTEE COM MISSION. 2. TRIBUNAL ORDER DATED 27.04.2018 IN ITA NO. 5687/ DEL/2014, FOR 7-19 AY 2011-12 HOLDING CSR EXPENDITURE ARE ALL OWABLE TILL AY 2014-15 (INCLUSIVE) AND ALLOWING BANK GUARANTEE COM MISSION. 3. DPE GUIDELINES FOR CSR EXPENDITURE TO BE MANDATO RY BY CPSUS. [C]. AT THE TIME OF HEARING BEFORE US, BOTH SIDES ( REPRESENTATIVES OF THE ASSESSEE AS WELL AS REVENUE) AGREED THAT THE IS SUE IN DISPUTE REGARDING ALLOWABILITY OF CSR EXPENSES IS SQUARELY COVERED IN FAVOUR OF THE ASSESSEE, IN IDENTICAL FACTS AND CIRCUMSTANC ES, BY AFORESAID ORDERS DATED 27.4.2018 AND 29.11.2018 PASSED BY CO- ORDINATE BENCHS OF ITAT IN ASSESSEES OWN CASE IN ITA NOS. 5 687/DEL/2014 & 4733/DEL/2015 RESPECTIVELY FOR ASSESSMENT YEARS 2 011-12 AND 2012-13 RESPECTIVELY. [D]. WE HAVE HEARD BOTH SIDES AND WE HAVE PERUSED T HE MATERIALS ON RECORD. WE HAVE CONSIDERED THE PRECEDENTS BROUGH T TO OUR ATTENTION OR REFERRED TO IN THE RECORDS. WE FIND FR OM THE PERUSAL OF THE ASSESSMENT ORDER THAT THE AFORESAID AMOUNT OF R S. 237.80,958/- CLAIMED BY THE ASSESSEE AS CSR EXPENSE S WERE ITA NO: - 2146/DEL/2017 PAGE | 3 DISALLOWED BY THE AO VIDE ASSESSMENT ORDER DATED 18 .3.2016 UNDER SECTION 143(3) OF THE INCOME TAX ACT, HOLDING AS UN DER 4. DISALLOWANCE OF EXPENSES INCURRED ON ACCOUNT OF COR PORATE SOCIAL RESPONSIBILITY : 4.1 DURING THE COURSE OF ASSESSMENT PROCEEDINGS, IT WAS OBSERVED THAT THE ASSESSEE HAD CLAIMED EXPENSES ON ACCOUNT OF COMMUNITY DEVELOPMENT AND WELFARE EXPENSES AMOUNTIN G TO RS. 2,37,80,958/- AND THE SAME HAD BEEN DEBITED TO PROF IT AND LOSS ACCOUNT FOR THE YEAR UNDER CONSIDERATION. ACCORDING LY, THE AR OF THE ASSESSEE WAS ASKED TO SHOW CAUSE AS TO WHY CORP ORATE SOCIAL RESPONSIBILITY EXPENSES AMOUNTING TO RS. 2,37,80,95 8/- MAY NOT BE DISALLOWED. 4.2 THE AR OF THE ASSESSEE FURNISHED REPLY ON 03.12.201 5, WHICH IS SUMMARIZED AS UNDER: IT IS A PUBLIC KNOWLEDGE THAT THE GOVERNMENT OF IN DIA- THROUGH BPE( BUREAU OF PUBLIC ENTERPRISES) HAD ISSU ED GUIDELINES TO THE EFFECT THAT COMPANIES SHOULD SPEN D CERTAIN PERCENTAGE OF THEIR PROFITS( LINKED TO QUA NTUM OF PROFITS) TO DISCHARGE THEIR ) CORPORATE SOCIAL RESPONSIBILITY(CSR) TOWARDS FULFILLMENT OF THE NATI ONAL PLAN GOALS AND OBJECTIVES AS WELL AS THE MILLENNIUM DEVELOPMENT GOALS ADOPTED BY THE COUNTRY TO ENSURE GENDER SENSITIVITY, SKILL ENHANCEMENT, ENTREPRENEUR SHIP DEVELOPMENT AND EMPLOYMENT GENERATION BY CO-OPERATI NG VALUE WITH LOCAL INTUITIONS/PEOPLE AND COMMUNITY DEVELOPMENT ETC. IN FACT THE SAME HAS SINCE BEEN MA DE A PART OF THE COMPANIES ACT 2013 AND EXTENDED TO ALL COMPANIES. ACCORDINGLY, THE COMPANY HAD INCURRED EXPENDITURE FOR DEVELOPMENT OF AREA SURROUNDING PLA NTS OF THE COMPANY AND IT INDIRECTLY ADDING TO BUSINESS OF THE COMPANY, SINCE DEVELOPED AREA IN AND BUSINESS PLACE ALWAYS CONTRIBUTE TO BUSINESS OF COMPANY. 4.3 THE REPLY OF THE ASSESSEE HAS BEEN DULY CONSIDERED, BUT IT WAS NOT FOUND TO BE ACCEPTABLE. THE ASSESSEE COMPAN Y IS ENGAGED IN THE BUSINESS OF PRODUCTION OF THERMAL POWER. THE CONTENTION OF THE ASSESSEE IS THAT EXPENDITURE INCURRED IN RESPEC T OF COMMUNITY DEVELOPMENT AND CORPORATE SOCIAL RESPONSIBILITY EXP ENDITURE WERE COVERED U/S 37(1) OF THE INCOME TAX ACT, 1961. HOWE VER, THE MAIN REQUIREMENT OF THE PROVISION OF SECTION 37(1) IS TH AT EXPENDITURE SHOULD HAVE BEEN LAID OUT WHOLLY AND EXCLUSIVELY FO R THE PURPOSE OF ITA NO: - 2146/DEL/2017 PAGE | 4 THE BUSINESS. THE NEXUS BETWEEN THE EXPENDITURE AND THE BUSINESS, IN CONNECTION WHICH EXPENDITURE HAS BEEN INCURRED, HAS TO BE ESTABLISHED BEFORE THE ASSESSEE GETS ENTITLED TO DEDUCTION UNDER SECTION 37(1) OF THE ACT. IT IS DUTY OF THE A SSESSEE TO DISCHARGE ITS ONUS IN RESPECT OF EXPENDITURE INCURR ED BUT THE ASSESSEE FAILED TO ESTABLISH THAT THESE EXPENSES HA VE BEEN INCURRED FOR BUSINESS PURPOSE. 4.4 FURTHER, THE ASSESSEE ADMITTED THAT THESE EXPENSES HAVE BEEN INCURRED AS PER GUIDELINES ISSUED BY THE BUREA U OF PUBLIC ENTERPRISES THAT COMPANIES SHOULD SPEND CERTAIN PER CENTAGE OF THEIR PROFITS TO DISCHARGE THEIR CORPORATE SOCIAL R ESPONSIBILITY. THE INTENTION BEHIND THESE GUIDELINES ISSUED BY BUREAU OF PUBLIC ENTERPRISES CAN BE MET BY THE COMPANY BY SPENDING C ERTAIN AMOUNT OUT OF ITS SURPLUS PROFIT AFTER TAX AND IT N EED TO CLAIM THESE EXPENSES IN THE BOOKS OF ACCOUNT AS EXPENDITURE BEF ORE DETERMINING OF TAXABLE PROFIT. ON THE OTHER HAND, I F THE INTENTION IS TO BE CLAIM TAX DEDUCTION, THE INCOME TAX ACT ALSO PROVIDES DEDUCTIONS SUCH AS UNDER SECTION 35 AC AND SECTION 80G ON CERTAIN EXPENDITURE ON ACCOUNT OF SOCIAL ACTIVITIES AFTER FULFILLMENT OF CERTAIN CONDITIONS. 4.5 IN VIEW OF THE ABOVE DISCUSSION, THE EXPENDITURE CL AIMED IN THE PROFIT AND LOSS ACCOUNT AMOUNTING OF RS. 2,37,8 0,958/- ON ACCOUNT OF CORPORATE SOCIAL RESPONSIBILITY IS HEREB Y DISALLOWED AND THE SAME IS ADDED TO ASSESSEES TOTAL INCOME. [D.1] THE LEARNED CIT(A), VIDE THE AFORESAID IMPUGNED APP ELLATE TRIBUNAL ORDER DATED 16.01.2017 UPHELD THE AFORESAI D DISALLOWANCE HOLDING AS UNDER:- IT IS CLEAR FROM THE SUBMISSION OF THE APPELLANT A ND THE REASON MENTIONED IN THE IMPUGNED ORDER THAT THE ABO VEMENTIONED EXPENSES HAVE BEEN INCURRED AS PER THE GUIDELINES I SSUED BY THE BUREAU OF PUBLIC ENTERPRISES, AN OFFSHOOT OF THE GO I- COMPANIES SHOULD SPEND CERTAIN PERCENTAGE OF THEIR PROFITS TO DISCHARGE THEIR CORPORATE SOCIAL RESPONSIBILITY, AND NOT VOLUNTARY. THE PRINCIPLE BEHIND THE CSR EXPENDITURE IN INDIA IS APPLICATION OF PROFITS AND NOT INCURRING SOCIAL /SCIENTIFIC EXPENDITURE ONLY WHICH IS OTHERWISE DEDUCTIBLE UNDER VARIOUS OTHER PROVISIONS OF THE AC T. HENCE, THE INTENTION OF LEGISLATURE TO PUT IN PLACE A TRANSPAR ENT PROCESS WHERE ON THE GROUND DEMONSTRATION OF CSR EXPENDITURE HA S NOW BEEN CLARIFIED. IT IS NOT PREJUDICIAL TO THE TAXPAYER, I N MY OPINION, AS THE ITA NO: - 2146/DEL/2017 PAGE | 5 BROAD BASIS HAS TRAVELLED DOWN FROM PHILANTHROPY TO CORPORATE SUSTAINABILITY. SECONDLY, UNDER THE INCOME TAX ACT, THE EXPENDITURE HAS TO BE COVERED WITHIN THE AMBIT OF THE PROVISION S OF SECTION 37 (1) THEREOF. THE COURT DECISIONS RELIED UPON BY THE APP ELLANT DEALS WITH INSTANCES WHERE EXPENDITURES HAVE BEEN INCURRED SPE CIFICALLY BASED ON THE PRINCIPLE OF COMMERCIAL EXPEDIENCY. THIRDLY, EXISTING PROVISIONS OF THE ACT (FOR E.G. SECTION 35AC, SECTI ON 80G, ETC.) PROVIDE .FOR ALLOWING SUCH EXPENDITURES AS DEDUCTIO N, SUBJECT TO FULFILLMENT OF CONDITIONS THEREIN. FINALLY, IT IS O BSERVED FROM THE NATURE OF THE EXPENDITURES CLAIMED ABOVE THAT THE R EQUIREMENT U/S 37(1) IS HARDLY FULFILLED IN RESPECT OF THE AFOREME NTIONED EXPENDITURES. ACCORDINGLY, AS THE EXPENDITURE IS CL AIMED TO BE UNDER CSR AND YET THERE IS A CLAIM OF DEDUCTION THE REOF IN THE P&L ACCOUNT AS ANY OTHER EXPENDITURE INCURRED TO BE WHO LLY AND EXCLUSIVELY FOR THE PURPOSE OF BUSINESS (EXCEPT CAP ITAL AND PERSONAL EXPENSES), I AM INCLINED TO UPHOLD THE DISALLOWANCE MADE ON THIS ISSUE IN THE IMPUGNED ORDER. THE APPEAL ON THIS POI NT FAILS. [E] AS MENTIONED EARLIER, BOTH SIDES HAVE AGREED BE FORE US AT THE TIME OF HEARING THAT THE DISPUTE REGARDING ALLOWABI LITY OF CSR EXPENSES IS COVERED IN FAVOUR OF THE ASSESSEE BY AF ORESAID ORDERS DATED 27.4.2018 AND 29.11.2018 IN ASSESSEES OWN CA SE, IN IDENTICAL FACTS AND CIRCUMSTANCES, IN ASSESSEES FA VOUR. NEITHER SIDE HAS BROUGHT ANY DISTINGUISHABLE FACTS NOR CIRCUMSTA NCES TO OUR ATTENTION TO PERSUADE US TO TAKE A VIEW DIFFERENT F ROM THE VIEW TAKE IN THE AFORESAID ORDERS DATED 27.4.2018 AND 29.11.2 018 OF CO- ORDINATE BENCHES OF ITAT, DELHI. THE RELEVANT PORTI ONS FROM THE AFORESAID ITA NOS. 5687/DEL/2014 & 4733/DEL/2015 OF COORDINATE BENCHES OF ITAT DELHI ARE REPRODUCED AS UNDER:- ITA NO: - 2146/DEL/2017 PAGE | 6 ITA NO. 5687/DEL/2014 7.1 COMING TO GROUND NO. 2 OF THE ASSESSEES APPEAL WHICH CHALLENGES THE EXPENSES INCURRED TOWARDS CORPORATE SOCIAL RESPONSIBILITY, WE FIND THAT THE RAIPUR BENCH OF IT AT IN THE CASE OF ACIT VS. JINDAL POWER LTD. IN ITA NO. 99/DEL/2012 H AS ALLOWED CSR EXPENSES IN ASSESSMENT YEAR 2008-09. THE RAIPUR BE NCH HAS FURTHER HELD THAT EXPLANATION (2) TO SECTION 37 OF THE ACT, INSERTED BY FINANCE ACT, 2012 HAS BEEN BROUGHT INTO THE STATUTE W.E.F. 1.4.2013 AND THIS AMENDMENT IS PROSPECTIVE IN NATURE AND ACC ORDINGLY PRIOR TO 1.4.2013, CSR EXPENSES ARE REVENUE IN NATURE AND AL LOWABLE. WE HAVE GONE THROUGH THE DETAILS OF CSR EXPENDITURE IN CURRED BY THE ASSESSEE DURING THE YEAR UNDER CONSIDERATION I.E. A SSESSMENT YEAR 2011-12 AND WE FIND THAT THE EXPENSES HAVE BEEN INC URRED IN RESPECT OF TREE PLANTATION/ENVIRONMENT PROTECTION, CONSTRUCTION OF ZOOLOGY LAB IN ROURKELA, CONSTRUCTION OF SPECIAL WI NGS FOR CEREBRAL PALSY CHILDREN IN ROURKELA, MEDICAL CAMPS IN SIRSA VILLAGE IN BHILAI, DEVELOPMENT OF DONGIA POND IN A VILLAGE NEAR BHILAI , CONSTRUCTION OF BUS STOP SHED IN THE CITY OF ROURKELA, CREATING AWA RENESS AGAINST DRUG ABUSE IN BHILAI, CONSTRUCTION OF ROAD IN DURGA PUR ETC. BESIDES OTHER EXPENSES INCURRED UNDER THE HEAD. IT IS NOT IN DISPUTE THAT THESE EXPENSES HAVE BEEN INCURRED AND THE ONLY REAS ON THEY WERE DISALLOWED BY THE ASSESSING OFFICER AND SO CONFIRME D BY THE LD. COMMISSIONER OF INCOME TAX (A) WAS THAT THIS EXPEND ITURE WAS NOT EXPENDED WHOLLY OR EXCLUSIVELY FOR THE PURPOSE OF B USINESS OF THE ASSESSEE. ALTHOUGH, IT IS UNDISPUTED THAT THE ASSE SSEE HAD INCURRED THIS EXPENDITURE ON THE BASIS OF GUIDELINES ISSUED BY BUREAU OF PUBLIC ENTERPRISES, GOVT. OF INDIA, THE DEPARTMENT WAS OF THE VIEW THAT SINCE THE EXPENDITURE WAS NOT MANDATORY IN NAT URE, THE SAME COULD NOT BE ALLOWED. HOWEVER, WE ARE UNABLE TO CO NCUR WITH THE FINDINGS OF THE LOWER AUTHORITIES ON THIS ISSUE AND WE HOLD THAT THE DISALLOWANCE UNDER EXPLANATION (2) TO SECTION 37(1) WILL NOT COME INTO PLAY AND THERE IS NO SUCH DISABLING PROVISION EVEN IF THE EXPENSES IN DISCHARGE OF CORPORATE SOCIAL RESPONSIB ILITY ARE INCURRED ON VOLUNTARY BASIS. EXPLANATION (2) TO SECTION 37( 1) COMES INTO PLAY ONLY W.E.F. 1.4.2015 ALLOWABLE AS REVENUE EXPENDITU RE. ACCORDINGLY, WE SET ASIDE THE ORDER OF THE LD. COMMISSIONER OF I NCOME TAX (A) ON THIS ISSUE AND DIRECT THE ASSESSING OFFICER TO ALLO W THE EXPENSES INCURRED TOWARDS CORPORATE SOCIAL RESPONSIBILITYAND ACCORDINGLY, EXPENSES INCURRED TOWARDS CORPORATE SOCIAL RESPONSI BILITY INCURRED PRIOR TO THIS DATE WILL NECESSARILY BE. ITA NO. 4733/DEL/2015 2. COMING TO GROUND NO. 2 OF THE ASSESSEES APPEAL WHICH CHALLENGES THE EXPENSES INCURRED TOWARDS CORPORATE SOCIAL ITA NO: - 2146/DEL/2017 PAGE | 7 RESPONSIBILITY, WE FIND THAT THE RAIPUR BENCH OF IT AT IN THE CASE OF AC1T VS. JINDAL POWER LTD. IN ITA NO. 99/DEL/2012 H AS ALLOWED CSR EXPENSES IN ASSESSMENT YEAR 2008-09. THE RAIPUR BENCH HAS FURTHER HELD THAT EXPLANATION (2) TO SECTION 37 OF THE ACT, INSERTED BY FINANCE ACT, 2012 HAS BEEN BROUGHT INTO THE STATUTE W.E.F. 1.4.2013 AND THIS AMENDMENT IS PROSPECTIVE IN NATURE AND ACC ORDINGLY PRIOR TO 1.4.2013, CSR EXPENSES ARE REVENUE IN NATURE AND AL LOWABLE. WE HAVE GONE THROUGH THE DETAILS OF CSR EXPENDITURE IN CURRED BY THE ASSESSEE DURING THE YEAR UNDER CONSIDERATION I.E. A SSESSMENT YEAR 2011-12 AND WE FIND THAT THE EXPENSES HAVE BEEN INC URRED IN RESPECT OF TREE PLANTATION/ENVIRONMENT PROTECTION, CONSTRUCTION OF ZOOLOGY LAB IN ROURKELA, CONSTRUCTION OF SPECIAL WI NGS FOR CEREBRAL PALSY CHILDREN IN ROURKELA, MEDICAL CAMPS IN SIRSA VILLAGE IN BHILAI, DEVELOPMENT OF DONGIA POND IN A VILLAGE NEAR BHILAI , CONSTRUCTION OF BUS STOP SHED IN THE CITY OF ROURKELA, CREATING AWA RENESS AGAINST DRUG ABUSE IN BHILAI, CONSTRUCTION OF ROAD IN DURGA PUR ETC. BESIDES OTHER EXPENSES INCURRED UNDER THE HEAD. IT IS NOT I N DISPUTE THAT THESE EXPENSES HAVE BEEN INCURRED AND THE ONLY REAS ON THEY WERE DISALLOWED BY THE ASSESSING OFFICER AND SO CONFIRME D BY THE LD. COMMISSIONER OF INCOME TAX (A) WAS THAT THIS EXPEND ITURE WAS NOT EXPENDED WHOLLY OR EXCLUSIVELY FOR THE PURPOSE OF B USINESS OF THE ASSESSEE. ALTHOUGH, IT IS UNDISPUTED THAT THE ASSES SEE HAD INCURRED THIS EXPENDITURE ON THE BASIS OF GUIDELINES ISSUED BY BUREAU OF PUBLIC ENTERPRISES, GOVT, OF INDIA, THE DEPARTMENT WAS OF THE VIEW THAT SINCE THE EXPENDITURE WAS NOT MANDATORY IN NAT URE, THE SAME COULD NOT BE ALLOWED. HOWEVER, WE ARE UNABLE TO CON CUR WITH THE FINDINGS OF THE LOWER AUTHORITIES ON THIS ISSUE AND WE HOLD THAT THE DISALLOWANCE UNDER EXPLANATION (2) TO SECTION 37(1) WILL NOT COME INTO PLAY AND THERE IS NO SUCH DISABLING PROVISION EVEN IF THE EXPENSES IN DISCHARGE OF CORPORATE SOCIAL RESPONSIB ILITY ARE INCURRED ON VOLUNTARY BASIS. EXPLANATION (2) TO SECTION 37(1 ) COMES INTO PLAY ONLY W.E.F. 1.4.2015 AND ACCORDINGLY, EXPENSES INCU RRED TOWARDS CORPORATE SOCIAL RESPONSIBILITY INCURRED PRIOR TO T HIS DATE WILL NECESSARILY BE ALLOWABLE AS REVENUE EXPENDITURE. A CCORDINGLY, WE SET ASIDE THE ORDER OF THE LD. CIT(A) ON THIS ISSUE AND DIRECT THE ASSESSING OFFICER TO ALLOW THE EXPENSES INCURRED TO WARDS CORPORATE SOCIAL RESPONSIBILITY. [F] RESPECTFULLY FOLLOWING THE AFORESAID PRECEDENT S VIDE ORDERS DATED 27.4.2018 AND 29.11.2018 OF COORDINATE BENCHE S OF ITAT, DELHI; IN ASSESSEES OWN CASE; IN IDENTICAL FACTS A ND CIRCUMSTANCES; AND FURTHER CONSIDERING THAT BOTH SIDES AGREE THAT THE ISSUE IN DISPUTE IS SQUARELY COVERED IN FAVOUR OF THE ASSESS EE BY AFORESAID ITA NO: - 2146/DEL/2017 PAGE | 8 ORDERS DATED ORDERS DATED 27.4.2018 AND 29.11.2018, WE SET ASIDE THE AFORESAID IMPUGNED APPELLATE ORDER DATED 16.01. 2017 OF THE LEARNED CIT(A) AND DIRECT THE ASSESSING OFFICER TO ALLOW THE ASSESSEES CLAIM FOR EXPENDITURE AMOUNTING TO RS. R S. 237.80,958/- ON ACCOUNT OF CORPORATE SOCIAL RESPONSIBILITY. THE APPEAL IS ALLOWED. [G] IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN OPEN COURT ON 04/10/19 SD/- SD/- (AMIT SHUKLA) (ANADEE NATH MISSHRA) JUDICIAL MEMBER ACCOUNTANT MEM BER DATED: 04.10.2019 SH ITA NO: - 2146/DEL/2017 PAGE | 9 COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI ITA NO: - 2146/DEL/2017 PAGE | 10 DRAFT DICTATED 03.10.2019 DRAFT PLACED BEFORE AUTHOR APPROVED DRAFT COMES TO THE SR.PS/PS ORDER SIGNED AND PRONOUNCED ON FILE SENT TO THE BENCH CLERK DATE ON WHICH FILE GOES TO THE AR DATE ON WHICH FILE GOES TO THE HEAD CLERK. DATE OF DISPATCH OF ORDER. DATE OF UPLOADING ON THE WEBSITE .10.2019