Tribunal Affirms Deletions of Disallowances, Dismisses Revenue's Appeals for Assessment Years 2010-11 and 2011-12.

The Tribunal dismissed the Revenue's appeals against the CIT (A)'s orders for the assessment years 2010-11 and 2011-12, which involved the deletion of additions related to disallowances under sections 80P(2)(d) and 43B of the IT Act. The Tribunal upheld the CIT (A)'s decisions, noting that they were consistent with a prior ruling in the assessee's case and that the Revenue did not present any new distinguishing facts. Consequently, the Tribunal found no grounds to overturn the CIT (A)'s rulings, affirming the deletions of the disallowances and dismissing the appeals.

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Issues:
- Appeal filed by Revenue against CIT (A) order for assessment years 2010-11 and 2011-12.
- Deletion of addition made on account of disallowance u/s 80P(2) (d) of the IT Act.
- Deletion of addition made on account of disallowance of deduction u/s 80P and other claims.

Analysis:
1. The appeal filed by the Revenue was against the CIT (A) order for assessment years 2010-11 and 2011-12. The primary issue in the appeal for 2010-11 was the deletion of the addition made on account of disallowance u/s 80P(2) (d) of the IT Act. Similarly, for 2011-12, the Revenue challenged the deletion of the addition made on account of disallowance of deduction u/s 80P, along with the deletion of disallowance made on account of arrear award and leave encashment claimed by the assessee u/s 43B of the Act.

2. The learned DR representing the Revenue argued that the assessee was not entitled to the deductions under the relevant sections and that the CIT (A) erred in granting relief. The DR supported the AO's order and contended that the CIT (A) should not have deleted the additions.

3. Upon review, the Tribunal found that the CIT (A) had followed the decision of a co-ordinate Bench in the assessee's own case for the preceding year, where the disallowance was deleted. The Tribunal noted that the CIT (A) maintained judicial discipline by following the earlier decision. Since the Revenue failed to provide any distinguishable facts, the Tribunal upheld the CIT (A)'s decision, dismissing the Revenue's appeal for both assessment years.

4. Regarding the disallowance of arrear award and leave encashment in the appeal for 2011-12, the Tribunal observed that the CIT (A) had correctly applied the proviso to Section 43B of the Act. The CIT (A) had ruled in favor of the assessee as the amounts were paid before the due date for filing the return of income. The Tribunal found no reason to interfere with the CIT (A)'s findings on these issues, leading to the dismissal of the Revenue's appeal for both assessment years.

5. In conclusion, the Tribunal dismissed both appeals of the Revenue, upholding the CIT (A)'s decisions on the issues of disallowances under various sections of the IT Act. The order was pronounced in open court on 14.03.2016.

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