TaxTMI 
TaxTMI 
2023 (7) TMI 730
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....ere is a delay in filing the appeal. The appeal ought to have been filed on or before 21.01.2022. However, the same has been filed only on 10.04.2023. Assessee has filed a petition for condonation of delay and also an affidavit of the Managing Trustee of the assessee trust stating the reasons for belated filing of the appeal. The reasons stated for belated filing of the appeal is that the assessee, in order to buy peace, was thinking of not filing appeal as against the disallowance made. However, subsequently, when penalty order under section 271(1)(c) of the Act was served on assessee (levying penalty of Rs. 7,090/-), the assessee was advised to file an appeal before the Tribunal. It is stated that the penalty order under section 271(1)(c)....
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.... Officer of the Trust should be construed as being application of income for the purposes of the Trust. I am unable to see how this is so. The provisions of Sec. 11 of the I. T. Act are very clear that only that income which is applied for such purposes as the Trust is for. shall be allowable as exempt. The appellant has failed to prove, or to give any conclusive evidence as to how foreign travel expenses incurred outside India can be considered as having been applied for purposes here. A chart showing FCRA donations has been produced before me. but that does not help the appellant's case. as no correction is drawn between expenses incurred with those. 5.1 The case laws relied upon by the appellant are also on different footing. Unles....
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....ns or render aid, assistance financially or otherwise for relief activities / operations in the event of any natural calamities. 7. Assessee's contention is expenditure incurred on foreign travel was to obtain donations from the donors who were abroad. The details of the FCRA receipts for the relevant Assessment Year are placed on record at Pages 35 to 39 of the Paper Book submitted by the assessee. Assessee has received substantial portions of donations from abroad. The donations received include from agencies such as Silicon Valley Foundation, Global Giving, etc. The chart showing the details of the foreign travel expenditure incurred along with the purpose is enclosed. The details of the donations received and utilization of the same is....
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....ave us in doubt that the requirement under s. 11 is for application of income for purposes in India and it does not restrict the application of. income within the territory of India. The charitable purpose .for which the income should he applied for claiming exemption under s. 11(1)(a) should be in India. In this case, it is not disputed that the Trade Delegation had been sent abroad for the benefit of the entire trade in India. The exports are made .from India and the purpose for sending the Delegation was to increase the possibilities of exports out of India. We accordingly hold that since the assessee has applied the income for charitable purposes in India, the mere .fact that the expenditure has been incurred out of India, does not disq....
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....n the world. The expenditure so incurred would be for the purpose in India and not international welfare as alleged by the DIT(Exemption). Furthermore, since the assessee was claiming exemption u/s 10(23C)(iv), where there is no such condition, thus .DIT(Exemption) otherwise was also not justified in invoking Section 11(1)(C) of :he Act. As per our considered view, whether it is exemption u/s 10(23C)(iv) or exemption u/s 11, overseas expenses will not come in the way of allowing exemption." iv) The Bangalore bench of ITAT has, in the ease of Sri. Bhagawan Mahavir Jain Education Trust on a identical issue has held as under :- "We have considered the rival submissions. As we have already seen under the provision of sec. 11(1)(a) of the Ac....