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2021 (8) TMI 745 - AT - Income TaxExemption u/s 11 - assessee is registered u/s 12A - grants received by donating the same to other societies engaged in similar objects - payment to other partner NGOs - HELD THAT:- We find that the Assessing Officer, in his order, itself has mentioned the fact of having incurred expenses towards payment to other partner NGOs. AO has further noted that these NGOs were also registered u/s 12A of the Act. The only reason for disallowing these expenses was that the assessee had not produced evidence which could prove that those NGOs, to whom assessee had made payments, had filed their respective returns of income. The other reason for disallowing these expenses was that the Assessing Officer, in earlier paragraph, had held that the assessee had not spent any expenditure on the objects stated in the Memorandum of Association. How the assessee got funds through grant received from reputed national and international organizations and how the assessee had spent on the objects through other various organizations engaged in similar activities. We further find that in assessment year 2013-14, similar denial of exemption u/s 11 of the Act was made and the Tribunal vide order [2018 (11) TMI 1864 - ITAT LUCKNOW] had confirmed the findings of learned CIT(A). We find that learned CIT(A) while deciding the above ground has considered various judicial pronouncements and has exhaustively dealt with the issue which needs no interference from our side - Decided against revenue.
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