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2015 (12) TMI 385 - ITAT DELHI

2015 (12) TMI 385 - ITAT DELHI - TMI - 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 lear .....

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ng to which nobody should be condemned 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 PE .....

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er giving a finding that the assessee is 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 .....

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Tax Act, 1961 of ₹ 1,00,000/- of 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. Th .....

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sessment year on 06.07.2010 declaring NIL 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 26.12.2 .....

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d Commissioner of Income-tax (Appeals), 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 a .....

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2012 fixing the appeal for hearing on 04.09.2012 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 .....

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06.2012. The ld. AR has filed before us a copy of above referred application for adjournment, after obtaining the same from the office of the learned Commissioner of Income-tax (Appeals), along with an affidavit from Sh. Pratap Singh, secretary of the Society, in this respect. In the said affidavit the secretary has averred that adjournment application was duly filed before learned Commissioner of Income-tax (Appeals) and the notices dated 21.06.2012, 08.08.2012 and 27.08.2012, as mentioned in t .....

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