9911796707
TMI Blog2024 (6) TMI 1203X X X X Extracts X X X X X X X X Extracts X X X X ..... the assessee. Interest of justice would be served if the matter is remitted to AO. AO is directed to decide the issue afresh after giving adequate opportunity of being heard to the assessee. Assessee is also directed to cooperate with AO in this regard. Appeal of the assessee is allowed for statistical purposes. - Shri Shamim Yahya, Accountant Member For the Assessee : Shri R.K. Phalswal, Advocate. For the Revenue : Shri Om Prakash, Sr. DR. ORDER This appeal by the assessee is directed against the order of the ld. CIT (Appeals)-2, Gurgaon dated 28.08.2019 for the assessment year 2016-17. 2. Grounds of appeal taken by the assessee read as under :- 1. The order of learned AO is unjust illegal and arbitrary. Assessee is a registered society ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s, bills and other documentary evidence produced before AO. But learned AO wrongly taken 10% of total expenses from the head of Salary (Teaching Expenses, Non Teaching Expenses, Bus Staff) only to put the burden of tax on the head of assessee. So this amount of addition needs to be allowed. 4. Rs.880000/-: Expenses of Rs.880000/- has correctly been debited in profit and loss account. This expenses is allowable u/s 11 (2) of income tax Act, 1961. Assessee completed all provision of the section 11 (2) of the income tax Act, 1961. So this amount of deduction of Rs.880000/- is allowable. The addition as made by learned AO is needs to be deleted. 5. Rs.10000/- : An amount of Rs. 10000/- was charged deposited against the penalty imposed u/s 271(1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... essee has filed copy of the Punjab Haryana High Court order dated 27.09.2012 in which the Hon'ble court has levied fine on account of escapement of the illegal activities of the School. The school/institution did not have the proper reorganization/sanction of affiliation for X and XII class from the Competent authority as per statue however the admission was given by concealing the real facts and therefore, the court imposed a fine of Rs.5,50,000/- (Rs.5,000/- per student). During the year under consideration, the assessee has made payment of Rs.3,30,000/-. As the same are in violation of the law, the same is disallowed and added to the income of the assessee. (Disallowance of Rs.3,30,000/-) 4. As mentioned above, the assessee is doing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t sustainable. He submitted that assessee has provided the details and without considering the same, disallowances have been done. 7. Per contra, ld. DR for the Revenue relied upon the orders of the authorities below. 8. Upon careful consideration, I note that AO has noted in his order that assessee was given various opportunities but he did not produce books of accounts and vouchers. However, AO further said that some information was received through ITBA but the AO did not specify the documents and information which have been given by the assessee. In these facts and circumstances, I am of the considered opinion that interest of justice would be served if the matter is remitted to AO. AO is directed to decide the issue afresh after giving ..... X X X X Extracts X X X X X X X X Extracts X X X X
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