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2023 (4) TMI 847 - ITAT PATNAAssessment of trust - Disallowances towards the salary/remuneration paid to Treasurer and Secretary of the Trust - CIT-A deleted the addition as amount was not excessive and that the AO has failed to demonstrate that the aforesaid amount of salary was not reasonable - CIT(A) observed that the bus hiring charges and hostel building rent were essential for travelling and accommodation facility provided to the students by the school and observed that these activities were fundamental to the fulfilment of the objects of the assessee-trust - HELD THAT- We do not find any reason to interfere with the above findings of the CIT(A) and the same is upheld. Even otherwise, at this stage, Assessee has submitted that even otherwise, the disputed tax amount involved in this appeal was less than the monetary limit prescribed by the Department for filing the appeal before the Tribunal. DR even could not rebut the aforesaid contention of the AR. We do not find any merit in this appeal of the Revenue and the same is accordingly dismissed.
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