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Subharti Jankalyan Samiti Versus Addl. CIT, Range-2, Ghaziabad

2015 (12) TMI 385 - ITAT DELHI

Charitable activity - addition made by the Assessing Officer treating the activity of providing Mid Day Meal being falling with the proviso to Section 2(15) - Breach of natural justice - non providing opportunity to present case to assessee - Held that:- It is evident from the affidavit and its annexure that the assessee has duly filed application for adjournment before the learned Commissioner of Income-tax (Appeals), and therefore, the finding of the learned Commissioner of Income-tax (Appeals .....

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unheard, we remit the matter back to the file of the learned Commissioner of Income-tax (Appeals) with a direction to provide opportunity of being heard and decide the appeal de novo. - Decided in favour of assessee for statistical purposes. - ITA No.4925/Del./2013 - Dated:- 8-10-2015 - Sh. G. C. Gupta, Hon ble Vice President And Sh. O.P.Kant, Accountant Member For The Appellant : Sh. O.P. Sapra, Sr. Adv For The Respondent : Sh. Sujit Kumar, Sr. DR ORDER PER O.PKANT,AM. This appeal of the assess .....

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s carrying out activities which are not in the nature of charity and confirmation of the same by the Commissioner of Income Tax (Appeals) is contrary to facts and law and therefore, the order is liable to be set aside and the additions made therein are liable to be deleted. 3. The addition of ₹ 19,342/- made by the Assessing Officer treating the activity of providing Mid Day Meal being falling with the proviso to Section 2(15) and confirmation of the same by the Commissioner of Income Tax .....

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donation received by the appellant and confirmation of the same by the Commissioner of Income Tax (Appeals) is contrary to facts and law and therefore, the addition is liable to be deleted. 6. The disallowance of expenditure of ₹ 10,90,410/- @ 20% of expenses incurred on vegetable refine etc. and confirmation of the same by the Commissioner of Income Tax (Appeals) is contrary to facts and law and therefore, the addition is liable to be deleted. 7. The disallowance of depreciation of ͅ .....

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IL income. In the course of scrutiny proceeding, the learned Assessing Officer noticed that the assessee was engaged in the activity of providing mid day meal to various schools. The learned Assessing Officer was of the view that providing mid day meal being a business activity and turnover of the assessee is more than ₹ 10 lakh, the income of the assessee was not eligible for exemption. The AO completed the assessment u/s 143(3) of the act on 26.12.2011 in the status of AOP and made follo .....

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Ghaziabad. The learned Commissioner of Income-tax (Appeals) in his order has observed that the assessee did not comply with the various notices issued and served through speed post and therefore decided the appeal ex parte. The relevant para of his order is reproduced as under: 4. This appeal was fixed for hearing on numbers of times, details of which are given below, but no compliance was made to any of notices issued. All these notices were sent to the appellant through speed post on the addr .....

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4.09.2012 which was also sent to the appellant through Speed Post on the address given in the appeal memo. Again the assessee made no compliance on the date fixed for hearing i.e. on 04.09.2012 4.1 Therefore this appeal is being decided ex-parte, however on merits of material available on record. 4. Aggrieved, the assessee is before us. 5. At the outset the learned Authorized Representative (in short AR ) of the assessee submitted that the assessee has not been provided any opportunity to repres .....

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