Commissioner Of Income Tax (Exemption v. Petroleum Sports Promotion Boardthrough:none

$~5 *IN THE HIGH COURT OF DELHI AT NEW DELHI +ITA 772/2016 COMMISSIONER OF INCOME TAX (EXEMPTION)..... AppellantThrough:Mr. P. Roy Chaudhuri, SeniorStanding Counsel. Versus PETROLEUM SPORTS PROMOTION BOARDThrough:None. ..... Respondent CORAM: HON'BLE MR. JUSTICE S. RAVINDRA BHATHON'BLE MR. JUSTICE NAJMI WAZIRIO R D E R%11.11.2016 CM No.41160/2016 (for exemption) Allowed, subject to all just exceptions. The application stands disposed of. ITA 772/2016 The question of law arises i.e. whether disallowance of Rs.10,72,772/-was justified in the circumstances of the case. The assessee is a Society.Some of the members of the assesse organization have gone abroad and partof their expenditure, in relation to the activities of the company, have beenreimbursed. The Assessing Officer disallowed the expenditure having regard toSection 11(1)(a) of the Income Tax Act, 1961 and relied upon an olddecision of the Supreme Court, which had ruled that the State, in principle, cannot forego the revenue in favour of the charity outside. This Court is of the opinion that, in the circumstances of the case, noquestion of law arises.The amount involved is less than the permissiblelimit entitling the Revenue to prefer an appeal. Even otherwise, there is nodispute that the expenditure incurred by the employees/officials was inconnection with the work of the members of the organization, which tends topromote the petroleum sports. The appeal is, therefore, dismissed. S. RAVINDRA BHAT, J. NOVEMBER 11, 2016sb NAJMI WAZIRI, J.