TaxTMI 
TaxTMI 
2018 (3) TMI 148
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....ion), Indore. 2. The assessee has raised the following grounds of appeal :- "1. Whether on the facts and in the circumstances of the case, the ld. CIT(A) erred in deleting the addition made on account of disallowance of various expenses claimed by the assessee in total of Rs. 44,29,178/- without giving any proper justification and in ignoring the fact that the assessee has not produced its books of accounts during the course of assessment proceedings in spite of sufficient opportunities were provided by the A.O. 2. Whether on the facts and in the circumstances of the case, the ld. CIT(A)erred in appreciating that quantum and merits of claim is to be examined in each year to justify that the society is engaged solely for....
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....e the learned Commissioner of Income Tax (Appeals) has accepted the claim of the assessee observing that the order of the CCIT has been quashed by the Hon'ble M.P. High Court vide order dated 28.1.2016 holding that there is no flaw in the order of the Chief Commissioner of Income Tax and as such the same deserves to be quashed. The learned counsel for the assessee has placed on record the following written submissions :- 1. That, the assessee was granted a certificate of exemption under Section 10(23C)(vi) of Income Act by the competent authority on 15-06-2009 for the assessments years 2009-10, 2010-11 and 2011- 12. In the meantime, the CBDT vide its circular No.07/2010 dated 27-10-2010 clarified that any approval issued on or ....
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....s never been withdrawn even no show cause for withdrawal of the certificate has ever been served upon, therefore any application made due to inadvertence shall not affect the validity of original certificate as the same has never been withdrawn. It is also not the case of assessee that the original certificated dated 15- 06-2009 is not valid for life and it is also not the case that the certificate dated 15-06-2009 has been withdrawn by the authorities. In view of these facts assessee is entitled to avail the exemption pursuant to certificate dated 15-06-2009 inspite of rejection of application for renewal or issue of the fresh certificate. 6. The AO relying on the order of Hon'ble CCIT Indore dated 28.03.2013 disallowed the deduct....
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.... would also be a one-time approval which would be valid till it is withdrawn. The Assessing Officer while denying the claim of the assessee, has relied on the order of the CCIT who rejected the application filed by the assessee for exemption u/s 10(23C)(vi) of the Act. Thereafter, the assessee filed a writ petition before the Hon'ble High Court of Madhya Pradesh against the said order of CCIT. Hon'ble Jurisdictional High Court quashed the said order of the CCIT. We further observe that the learned Commissioner of Income Tax (Appeals) has allowed the claim of the assessee following the judgment of the Hon'ble High Court of Madhya Pradesh in the assessee's own case, by observing that "the appellant's exemption u/s 10(23C)(vi) alre....