The Assessing Officer disallowed the deduction claimed by the assessee under section 57 of the Act out of service charges received and shown under the head “Income from other sources”, on the ground that the assessee had already been allowed deduction under section 24 of the Act for these expenses while computing income from house property. The Commissioner (Appeals) dismissed the appeal of the assessee holding that the Assessing Officer had made addition on account of service charges protectively in the hands of the assessee as the service charges were received with regard to the property owned by the trust and need to be assessed in the hands of the trust substantively. Tribunal held  that in the case of the assessee itself the Tribunal for the assessment years 2005-06, 2006-07 and 2009-10 had allowed the claim to deduction of service charges in favour of the assessee. However, the Commissioner (Appeals) had not taken into consideration the submissions of the assessee. Therefore, this issue was also to be restored to the file of the Commissioner (Appeals) for decision afresh after considering the submissions of the assessee and findings of the Tribunal and recording reasons in support of his findings.(AY.2013-14 to 2015-16)