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TMI Blog2018 (1) TMI 18X X X X Extracts X X X X X X X X Extracts X X X X ..... s as well, which got allowed at the hands of the Assessing Officer. Under these circumstances, the disallowance was wrongly sustained. Disallowance of depreciation and interest - Held that:- It is observed from the assessee’s submissions made before the authorities below that the cars were used by the society for its work of school. The assessee submitted that these cars were used for various purposes, such as, liaisoning with DIOS and CBSE Board etc. Such contentions have not been refuted with any cogent evidence except for the fact that no service of driver was availed and, further, the log book was not maintained. It is seen that the assessee society has used vehicles in the succeeding years as well for which no disallowance of deprec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... consequenti , there is no one in the Court Room to represent the Revenue. The ld. AR seriously objected to the grant of adjournment in his case. As such, I am not inclined to accept the adjournment application filed for the Revenue and proceeding to dispose of the appeals on merits ex parte qua the Revenue. 3. The first issue raised in this appeal is against the sustenance of addition to the tune of ₹ 7,82,465/- on account of honorarium. 4. Briefly stated, the facts of the case are that the assessee is a registered society duly approved by the CIT, Meerut, but without there being any certificate for exemption u/s 80G of the Act. During the course of assessment proceedings, it was observed that out of gross receipts of ₹ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Assessing Officer for providing necessary details. Considering the time allowed by the Assessing Officer and the nature of evidence required, I am of the considered opinion that the ends of justice would meet adequately if the impugned order on this issue is set aside and the matter is restored to the file of Assessing Officer. I order accordingly and direct him to decide this issue afresh as per law, after allowing a reasonable opportunity of being heard to the assessee. 6. Ground No.2 is against confirmation of disallowance of ₹ 4,54,300/-, being, the amount of salary paid to family members of the management of the society. 7. The facts apropos this ground are that the assessee paid a sum of ₹ 1,38,000/- to Shri R.K. G ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd the further fact that no salary payments were made to the drivers, the Assessing Officer disallowed the amount of depreciation, which action came to be upheld in the first appeal. The assessee is aggrieved against such sustenance of disallowance. 10. It is observed from the assessee s submissions made before the authorities below that the cars were used by the society for its work of school. The assessee submitted that these cars were used for various purposes, such as, liaisoning with DIOS and CBSE Board etc. Such contentions have not been refuted with any cogent evidence except for the fact that no service of driver was availed and, further, the log book was not maintained. It is seen that the assessee society has used vehicles in t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... facts and circumstances as prevailing in the instant case, I set aside the impugned order on this score and remit the matter to the file of Assessing Officer for examining the contention of the assessee in the light of evidence, which it proposes to file. Needless to say, the assessee will be allowed a reasonable opportunity of hearing. 13. The last ground is against the addition of ₹ 2,04,757/-. The Assessing Officer treated surplus as income. The ld. CIT(A) noticed that the assessee was enjoying registration u/s 12A of the Act and its income was exempt u/s 11. Considering the application of income at 85%, the ld. CIT(A) held that the addition was not called for. However, on perusal of the details filed by the assessee for appli ..... X X X X Extracts X X X X X X X X Extracts X X X X
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