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TMI Blog2023 (3) TMI 410X X X X Extracts X X X X X X X X Extracts X X X X ..... wever, the AO disallowed the expenses treating the same as not for charitable purposes. The expenditure would be allowable if it relates to running of school. The AO has not brought any material to rebut the claim of the assessee that the vehicle was being used for principal and staff of school. Merely because the vehicle happens to be luxury car should not be reason to make disallowance when in earlier years, claim of assessee was accepted - direct the AO to delete the disallowance. The grounds raised in this appeal are allowed. - ITA No. 7485/Del/2019 - - - Dated:- 9-3-2023 - SHRI KUL BHARAT , JUDICIAL MEMBER For the Appellant : None For the Respondent : Ms. Maimun Alam , Sr. DR ORDER PER KUL BHARAT , JM : ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he assessee, no one attended the proceedings on behalf of the assessee. On the date fixed for hearing i.e. 02.02.2023, no one attended the proceedings on behalf of the assessee. The notices sent through speed post were returned back unserved by the Postal Authority. The assessee has not provided any current address to the Registry. Therefore, the appeal is taken up for hearing in the absence of the assessee and is being disposed off on the basis of material available on record. 3. Ground Nos. 1 5 raised by the assessee are general in nature, need no separate adjudication hence, dismissed. 4. Facts giving rise to the present appeal are that in this case, the assessee filed return of income declaring income of NIL on 15.10.2016 and sa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... section 2(15) r.w.s 13(3) was made in any way. Further in hearing before the appellate authority it was explained it is not a luxury car. It was used by Principal, Administrator and teacher for long journey to Chandigarh Educational Board and Delhi CBSE Office means for educational purposes. That in tile order under appeal nothing is mentioned about personal use moreover the depreciation, salary and other maintenance expenses are fully allowed none of expenses are disallowed out of said expenses. Hence it is prayed to delete the said additions. Log Book : The AO and Appellate Authority version that no log book is maintained. Log book is only maintained when the vehicle is for hire purposes. In the appellate case t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... educational purpose only. As such, this amount cannot be treated as t Application of Income' for charitable purpose. In the absence of Log Book, it is not ascertainable as to the distance covered by Car and the purpose for which Audi car was used having regard to the attainment of aims and objectives of the assesse society. Therefore, it goes to suggest that the property (Audi Car) had not been used for charitable purposes so as to include it within the purview of section 2(15) of the I.T Act rather is deemed to have been used or applied for the benefit of the person referred to in sub section 3 of section 13 of the Act. Sir, in appeal before the Ld. CIT (A), Rohtak all the facts and submissions were explained but passed th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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