ORDER

PerBench :

The appeals by the Revenue and Cross-objections filed by the assessee are directed against the different orders of the CIT(A) for the asst. year 2013-14 and 2014-15.

2. The Revenue has raised following common grounds in this appeal, which reads as follows:-

“a) The order of the CIT(A) is opposed to facts and circumstances of the case.

b) Whether in the facts and circumstances of the case, the CIT (A) is right in directing the assessing officer to delete the addition u/s. 11(4A) of the I T Act, 1961, made on account of income from Pharmacy Unit.

c) Whether in the facts and circumstances of the case, the CIT (A) is right in not appreciating the fact that the assessee has not maintained separate books of account viz, independent ledgers, journals, cash book, bank book etc. except for purchase and sale account in respect of its Pharmacy unit.

d) The CIT(A) has failed to appreciate the fact that the AO has also made the finding in assessment order that the accounts of pharmacy unit are merged with Chinmaya Mission Hospital Accounts.

e) Whether CIT(A) is right in not appreciating the fact that the activities carried out by the assessee with regard to pharmacy unit are "admittedly" in the nature of a business and, therefore, the provisions of Section 11(4A) are attracted, with the result that the assessee should maintain separate books of accounts for such activities in respect of pharmacy unit.

f) Whether in the facts and circumstances of the case, CIT(A) while deleting the addition u/s.11(4A) of the Act, is right in relying on the decision of the Supreme Court in the case of M/s. Aditanar Educational Institute Etc. Vs. Addl.CIT,224 ITR 310, wherein the facts relied upon are distinguishable and not applicable to the facts of the assessee's case.

g) Any other ground to be raised at the time of hearing the appeal.”

3. The assessee has filed Cross-objections in support of the order of the CIT(A) and raised the following grounds:-

“The order of the CIT under the facts and circumstances of the case is in accordance with the provision of sec 11 of IT Act, 1961.

2. On the facts and circumstances of the case CIT(A) is right in directing the AO to delete the addition u/s 11(4A) of the IT Act, 1961 made an account of income from pharmacy unit and allowed exemption.

3. On the facts and circumstances of the case, the CIT(A) is right in appreciating that the separate books of account not required to be maintained for the pharmacy unit.

4. CIT(A) is right in appreciating the fact that the activities carried out by the assesse with regard to pharmacy unit are not in the nature of business. Therefore, the provision of Sec. 11(4A) are not attracted. Therefore separate books of account for such activities in respect of pharmacy unit are not required.The CIT(A) has correctly held that the predominant object is charitable therefore, entitled to exemption u/s 11.

6. On the facts and circumstances of the case, CIT(A) is rightly held by deleting the addition u/s 11(4A) of the Act by relying on the Supreme Court in the case of M/s. Aditanar Educational Institute Etc. V/s Addl. CIT1 224 ITR 310(SC).”

4. There was a delay of 47 days in filing the appeal by the Revenue before this Tribunal. The AO explained delay in filing the appeal before the Tribunal vide petition dated 19/7/2019 that the delay is due to procedural aspect and, which may be condoned. In our opinion, the delay is due to administrative reasons and there is good and sufficient reason to condone the same in the interest of justice. Accordingly, the delay in filing these appeals are condoned and the appeals are admitted for adjudication.

5. There were 447 days delays in filing the Cross- objections before this Tribunal. The assessee has not explained the delay in filing this Cross-objections in proper manner and it has not given any reason for such delay. Though, we consider the delay was due to COVID-19 from March, 2020,the delay before March 2020 has also not been explained by the assessee befo