2021 (10) TMI 513

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....T.A. No. 3530/DEL/2017 (A.Y 2010-11) 1. "That the order of the Learned CIT (Appeal) is bad in law and against the statutory provisions. 2. That the Learned CIT Appeal has erred in confirming the additions of Rs. 55,73,410 made by the Assessing officer on account of payment/ Remittance made to the University of Texas, USA as not an application of income u/s 11(1) (C) of the Income Tax Act, 1961." I.T.A. No. 3531/DEL/2017 (A.Y 2011-12) "1. That the order of the Learned CIT (Appeal) is bad in law and against the statutory provisions. 2. That the Learned CIT Appeal has erred in confirming the additions of Rs. 36,62,871/- made by the Assessing officer on account of payment/ Remittance made to the University....

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....egistered Society registered with the Registrar of Societies, Delhi. The assessee Society is a voluntary organization of public health professionals, social scientists and lawyers engaged in advocacy and research aiming to promote health awareness and inform health activism among youth in India. The assessee society works in collaboration with World Health Organization, the Ministry of Health and Family Welfare and the Ministry of Environment and Forestry, Government of India. The basic vision of the assessee society is to inspire and inform the young person to act as change agents for improving the health of the society, resulting in the healthy youth and a healthy nation. Its mission is to design, develop, implement and evaluate strategie....

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....of Texas, USA out of the funds received earlier from National Institute of Health (NIH) which have already been included in the receipt side of the Income and Expenditure Account hence section 11(1)(c) is not applicable in the present case. The assessee submitted before the Assessing Officer that all the details of the expenses as incurred by the appellant society have been produced for verification before the Assessing officer. The Assessing officer disallowed the amount remitted to the University of Texas, USA as not an application of income u/s 11(1)(C) of the Income Tax Act, 1961 and further based on above denied the benefit of Section 11 & Section 12 to the appellant society. 4. Being aggrieved by the assessment order, the assessee ....