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RAJIV SHAKDHER, TARA VITASTA GANJU
PC Commissioner of Income Tax - 20 – Appellant
Versus
Fish Poultry And Egg Marketing Committee – Respondent
JUDGMENT
[Physical Hearing/Hybrid Hearing (as per request)]
Rajiv Shakdher, J. (Oral):
CM No.6063/2023 [Application filed on behalf of the appellant seeking condonation of delay of 331 days in re-filing the appeal]
1. This is an application moved on behalf of the appellant/revenue seeking condonation of delay in re-filing the appeal.
1.1. According to the appellant/revenue, there is a delay of 331 days.
2. For the reasons given in the application, the delay is condoned.
3. The application is, accordingly, disposed of.
ITA 72/2023
4. This is an appeal preferred against the order dated 31.05.2019 passed by the Income Tax Appellate Tribunal [in short, "Tribunal"]. The appeal concerns Assessment Year (AY) 2012-13.
5. The short point, even according to Mr Zoheb Hossain, who appears on behalf of the appellant/revenue, is whether the income received by way of fee by the respondent/assessee, is amenable to deduction under Section 10(26AAB) of the Income Tax Act, 1961 [in short, "1961 Act"].
6. The facts which have emerged from the record [and which are not in dispute], are the following:
(i) The respondent/assessee had filed its return on 29.09.2012 declaring a loss of Rs.2,23,585/- after
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