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2018 (1) TMI 975 - ITAT INDOREEligibility to get registration u/s 12A - deeming category of registration - Held that:- We find that before the Ld. CIT(A), the assessee itself had considered the facts that the assessee trust is eligible to take advantage of provisions of sections 11 & 12 from the A.Y. 2008-09. Having considered the provision of section 12A were unable to accept the contention of the assessee that he is entitled for the benefit under the deeming category of registration. These additions grounds of assessee are dismissed. Adhoc disallowance of car Running & maintenance Expenses - Held that:- We find merit into the contention that AO has made ad hoc disallowance on estimate basis. No material is placed on record that the vehicles were used by the assessee for other than the business activity - AO was not justified in disallowing the depreciation and insurance on cars. Further, the AO made disallowance on ad hoc basis in respect of conveyance and travelling expenses, student welfare expenses and also without bringing any material evidence on record. Direct the AO to delete this disallowance. Disallowance made by invoking provisions of section 40(a)(ia) - Held that:- As in case of CIT vs. Ansal landmark [2015 (9) TMI 79 - DELHI HIGH COURT] it has been confirmed the findings of the Tribunal that if the recipient had offered thepayment for taxation no disallowance u/s 40(a)(ia) can be made. Respectfully, following the same we hereby set aside this issue to the file of the AO to verify whether the recipients have offered the payment made to them for tax. These grounds of the assessee are partly allowed for statistical purpose.
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