2019 (7) TMI 1562

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....ed in this appeal, is bad in law being contrary to the provisions of the law and without appreciation of the facts and circumstances of the case in their right perspective. 2. That on facts and circumstances of the case & provisions of the law, the Ld. CIT(A) erred in confirming the denial of exemption u/s 10(5) in respect of reimbursement of Leave Travel Concession involving foreign leg through circuitous route as long as the employee designated place is in India for his Leave Travel Concession and he actually visits the place as designated. 3. Without prejudice to ground No. 2 above, the Ld. CIT(A) has also erred in treating the bank as on "assessee in default" by considering the bone fide belief of the bank as malafide for alleged ....

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....y by the learned Assessing Officer in respect of payment of taxes by the recipient of the perquisite, the assessee cannot be held to be in default in view of Explanation 191 of the Income Tax Act, 1961 (for short "the Act"). 4. In support of this, ld. AR placed reliance on the decisions of Agra Bench of the Tribunal in the case of Aligarh Muslim University vs. ITO (TDS) (2017) 83 taxman.com 364 (Agra-Trib); a coordinate Bench of this Tribunal in the case of the Branch Manager, Allahabad Bank vs. ITO in ITA Nos.5992-5994/del/2012 for Assessment Years 2002-03 to 2004-05; and also in assessee's own case for Assessment Year 2012-13 in ITA 3751/Del/ 2016. 5. Argument of the Ld. DR is that unless and until the assessee furnishes the details a....

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.... fit in the requirements stipulated by the proviso to Section 201(1) of the Act. The assessee has to furnish the details as to whether the recipient of the amounts have filed their returns of income by taking into account the amounts in question and the paid taxes thereon along-with a certificate to that effect. In the circumstances, we are in agreement with the Ld. DR that there is no full compliance with the requirement of law. 9. In assessee's own case for the assessment year 2012-13 in ITA 3751/Del/2016, a coordinate Bench of this Tribunal having considered the decisions of the Tribunal in Aligarh Muslim University (supra) and Branch Manager, Allahabad bank (supra) and observed that since the assessee had not place the requisite infor....