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2023 (7) TMI 1270 - AT - Income TaxDisallowance of 50% of expenses excluding Travelling and Conveyance - assessee had not produced books of accounts along with original bills and vouchers for examination before the AO during the course of assessment proceedings - CIT(A) deleted the addition - HELD THAT:- AO has not made any allegation that amount have been spent for the purposes which are other than for meeting the objections of the trust or are not for charitable purpose. Considering the fact that the assessee has provided the details of the expenses on account of travelling and conveyance before the A.O., we find no error or infirmity in the order of the CIT(A) in deleting the addition - Decided against revenue. Disallowance of depreciation - assessee is charitable or religious institution - during the appellate proceedings the assessee requested for withdrawal of the ground raised against the said issue - HELD THAT:- Since the issue regarding applicability of the amendment to Section 11 has been settled in DIT (Exemption) Vs. Indraprastha Cancer Society case [2014 (11) TMI 733 - DELHI HIGH COURT] and other connected Appeals, we find no error or infirmity in the order of the CIT(A). Merely because a ground has been deleted by the assessee and later on pressed the said ground by way of a submission, the authorities cannot deny the legal entitlement of allowability of depreciation to the assessee, which has been rightly granted to the Assessee by the CIT(A), accordingly, we find no merit in revenue ground.
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