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TMI Blog2023 (9) TMI 540X X X X Extracts X X X X X X X X Extracts X X X X ..... f students only. We concur with the submissions of assessee and thus the Ground No. 4 of the assessee is allowed. Disallowance of corpus donation - HELD THAT:- It is noted that assessee during the course of hearing produced the certificates from the donors who confirmed the above payments made to the assessee trust. Taking into consideration confirmation by the donors for above payments, we allow the Ground No. 5 of the assessee. Disallowance of small amount for purchase of Invertor for the use of students of school - HELD THAT:- At the time of hearing, the ld. AR placed details of payment for purchase of Invertor for the welfare of the students of the school. Hence, looking to the fairness of the assessee with regard to payment to the party M/s.Kiran Battery Co. Ajmer, we allow the Ground No.6 of the assessee. - Shri Sandeep Gosain, JM And Shri Rathod Kamlesh Jayantbhai, AM For the Assessee : Shri Ankur Saliga, CA For the Revenue : Smt. Monisha Choudhary, JCIT-DR ORDER PER: RATHOD KAMLESH JAYANTBHAI, AM This is an appeal filed by the assesses against the order of the ld. CIT(A)- Ajmer dated 19-03-2018 for the assessment year 2013-14 raising ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d) as against section 11 and hence there is no liability on school income u/s 10 (23C) (iiirad) as our society is running educational institution only and not for purposes of profit and annual receipt is below one crore. A separate books of Accounts is being Kept. Merely a society is doing two different charitable activity the benefit of exemption cannot be denied. 9. Form 10 is already submitted but misplaced by department in file transfer the additional Commissioner has given a direction to give the benefit after considering the Resolution, but AO was failed to do so. 10. That the order is bad in law. 11. The Appellant has not taken the following grounds of appeal at CIT (Appeal). Ajmer request your honor to please consider the following grounds with above mention grounds of appeal as it will have material affect. (i) In reference to Addition of surplus of boys fund Rs 215235/- was added twice in Income and needs to be corrected. (ii) In reference to disallowance of capital expenses Rs 14000/- Inverter was added twice while calculating Tax liability. 2.1 In this case, it will be worthwhile to mention that earlier the ITAT Jaipur Bench vide its order dated 26-09 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . It is seen that the appellant has taken the 50% of development fee i.e. Rs. 8,81,362/- directly to the Balance Sheet on the ground that this was donation for the specific object. i.e. corpus donation. The assessee has not produced any evidence to show that 50% of development was the donation received with the specific direction for corpus fund. Therefore, the addition of Rs. 8,81,362/- is hereby confirmed. 4.2 During the course of hearing, the ld. AR of the assessee has not pressed the Ground No. 3 for which the ld. DR has no objection. Hence, the Ground No. 3 is dismissed being not pressed. 5.1 Apropos Ground No. 4 of the assessee, the facts as emerges from the order of the ld. CIT(A) are as under:- 6.3 I have gone through the assessment order, statement of facts, ground of appeal, written submission, remand report and rejoinder carefully. It is seen that both the schools are run by the Trust only but the appellant has not taken into account surplus of both these schools into account while consolidating the total accounts of the Trust. Therefore, the addition of Rs. 2,15,235/- made by the AO is held to be in accordance with the provisions of law. Hence, this ground ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... - is wrong and unjustified in view of the complete address and name with PAN supplied by the assesee and nobody denied from giving donation to the assessee trust. 6.3 On the other hand, the ld. DR supported the order of the ld. CIT(A). 6.4 We have heard both the parties and perused the materials available on record. It is noted that the ld. AR of the assessee during the course of hearing produced the certificates from the donors who confirmed the above payments made to the assessee trust at PBP 42-45. Taking into consideration confirmation by the donors for above payments, we allow the Ground No. 5 of the assessee. 7.1 Apropos Ground No. 6 of the assessee, the facts as emerges from the order of the ld. CIT(A) are as under:- 8.3 I have gone through the assessment order, statement of facts, ground of appeal, written submission, remand report and rejoinder carefully Further, the addition of Rs. 14,000/- made by the AO in respect of the inverter claimed as application in form of purchase of inverter is also confirmed because the appellant has failed to furnish any documentary evidence to substantiate the claim. 7.2 During the course of hearing, the ld. AR submit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s the Ground No.8 of the assessee, the Bench noted that it is not tenable in the eyes of law and thus the same is dismissed. 9.1 In Ground No. 9, the assessee is aggrieved that Form 10 is already submitted but misplaced by department in file transfer the additional Commissioner has given a direction to give the benefit after considering the Resolution, but AO was failed to do so. 9.2 During the course of hearing, the ld. AR of the assessee submitted that Form 10 was submitted by the assessee but it was misplaced by the AO in file transfer for which the additional Commissioner has given a direction to the AO to give the benefit after considering the Resolution, but AO was failed to do so. This direction was given by the Addl. CIT (Exemption) Shri Rajendra Singh vide his letter No. Addl. CIT(E)/JPR/2015-16/144A/1011 dated 21-03-2016 to the Income Tax Officer (Exemption) Ajmer. The contents of the direction are reproduced as under:- Form 10 Regarding the contention of assessee of alleging the department of misplacing copy of Form 10 during transfer of file appears to be misplaced and misconstrued the AO is directed to allow or otherwise the benefit of filing form 10 as p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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