TaxTMI 
TaxTMI 
2018 (12) TMI 1913
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.... Amit Katoch, Sr. DR. ORDER PER PRASHANT MAHARISHI, A. M. 1. This is an appeal filed by the assessee against the order of the ld CIT (A), Muzaffarnagar dated 30.06.2016 for the AY 2013-14. 2. The assessee has raised the following grounds of appeal:- "1. That the learned Commissioner of Income Tax (Appeals) went wrong on facts and in law and on the grounds taken and basis adopted to confi....
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....INR 3 46000/- towards gratuity fund with life insurance Corp of India. However, the fund for its employee has not been approved in the relevant year under consideration by the Commissioner of income tax. He held that it is 1 of the mandatory conditions to allow deduction under the provisions of the act. As there is no accrual granted by the Commissioner of income tax, he confirmed the disallowance....
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.... 14 was under scrutiny and the learned assessing officer is asking clarification in this regard. Further reminders were placed on 1/7/2016 and 16/9/2017 before the learned Commissioner. However the above approval is still pending. He stated that the application has already been made by the assessee in time, but it is pending approval before the learned Commissioner. Therefore, it was the argument ....
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....here assessee has already done what he could have done and still facing disallowance for no approval of the about trust which is according to the standard format with life insurance Corp of India. In such circumstances, we do not inclined to uphold the disallowances made by the lower authorities despite the fact that approval has not been granted to the gratuity trust of the assessee as per the st....