assessee is not running any hospital towards which this expense has been incurred. The assessee just conducted a seminar for the benefit of its parent body i.e. Escorts Hospital, which is a private company. The expense has been incurred outside India and therefore, it is a violation of Section 11(1)© and the above transaction is covered under the FEMA Act, for which the approval of the RBI is essential. Since assessee is remitting funds outside India and claiming its as application of income, which is violation of section 11(1)©, hence, the amount of Rs. 9,76,031/- was rightly disallowed by the AO and accordingly, assessment was rightly completed at income of Rs. 10,10,88,303/- vide order dated 26.3.2013. Thecaselawscited by the Ld. AR for the assessee are on different set of facts, hence, are not applicable in the presentcase. However, thecaselaw cited by the Ld. DR of the Hon’ble Delhi High Court in thecaseof DIT(E) vs. National Association of Software and Services Companies by referring to the judgment of Bench of three Judges of Hon’ble Apex Court in HEH Nizam’s Religious Endowment Trust vs. Commissioner of Income Tax (1966) 59 ITR 582 is directly applicable on the present issue in which the Hon’ble Court has laid down the law that“the State did not like to forgo the revenue in favour of charity outside the country’ held income applied outside India cannot be considered as application of income of the trust in India for charitable purposes.” 7.3 In the background of the aforesaid discussions and respectfully following the precedents, as referred above, we set aside the order of the Ld.CIT(A) on the issue in dispute and accordingly allow the ground raised by the Revenue.