2022 (2) TMI 341

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..... es of the case, the Ld. Commissioner of Income Tax (A) has erred both on facts and in law in confirming the adhoc disallowance of 25% addition of expenses of the audited accounts, with-out verifying facts and details submitted to Ld. Commissioner of Income Tax (A) via e mail by the president of the trust, when the POA was out of town and could not attend the date of hearing. The additional evidences were not received by Ld. Commissioner of Income Tax (A) from the president of the trust, who also explained that the case of NGO for the A Y 2014-2015 was completed under scrutiny assessment and orders under section 143(3) of the income tax act 1961 for AY 2014-2015 were received with NIL addition or tax liability. ii) That the above said dis .....

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..... activities by the NGO during the Financial Year 2014- 2015 relevant to the Assessment Year 2015-2016. As regards addition on account of disallowance of 25% of total expenses by the Ld. Commissioner of Income Tax (A) confirmed the Assessing Officer's action saying that the appellant was not interested in filing of any details during the appellate proceedings to avail the opportunity under the principle of natural justice. It is stated, without verifying from the e-mail submissions that no compliances were made during the assessment proceeding as well; which is wrong and denied. 5. Assessing Officer has not brought on record any cogent basis as to why the 25% of total expenditure was to be disallowed. It is not the case that expenditure w .....

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..... ehalf of the assessee trust. Therefore, the Assessing officer made assessment on the basis of material available on record, assessing the income at Rs. 8,43,626/-. Aggrieved against this the assessee preferred appeal before the learned CIT(Appeals). 4. Before the learned CIT(Appeals) as well there was no representation despite the opportunity given by the learned CIT(Appeals). Therefore, the learned CIT(Appeals) dismissed the appeal of the assessee. Aggrieved, against this the assessee is in appeal before the Tribunal. 5. Learned DR submitted that the assessee trust has been thoroughly negligent and did not provide the supporting evidence before the assessing authority. Moreover, before the learned CIT(Appeals), despite having been given .....

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