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TMI Blog2019 (12) TMI 1040X X X X Extracts X X X X X X X X Extracts X X X X ..... ttedly neither assessee is falling u/s 10 (23C) (vi) nor u/s 10(21) etc. of the Act and otherwise also is considered as AOP. 2. Because, Ld. CIT(A) erred in sustaining the addition of Rs. 13,24,355/- on merits, being 50% of repairs / maint and Rs. 1106370/- out of payment to services provider (Booked as Building repair/maint wrongly) without conducting any enquiry the remand etc. despite holding that, appellant having surrendered the amount, AO was defiantly precluded from making any other enquiries in the regard. 3. Because, in addition to above ld. CIT(A) failed to appreciate that surrender on wrong assumption of facts and law does not bind parties and failed to consider the facts on the record like exp. are mainly the banking transac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cate, learned counsel for the assessee stated that assessee is a society created on 4.5.2007 but not holding registration under section 12AA of the I.T. Act in the current year and has applied for registration under section 12AA on 28.03.2013 which was later granted on 28.03.2013. He also draw my attention towards the registration certificate attached with the paper book. He further stated that the society is mainly educational society running college hospital management, Ghaziabad duly approved from the Sikkim Manipal University. Society has received corpus donation of Rs. 9,02,500/- during the current year towards corpus fund, but the Assessing Officer has added the same as business income only for want of registration under section 12AA/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... earlier years merely for registration under section 12A of the Act in terms of amended section 12A of Income Tax Act. He also cited the case of Sree Sree Ramkrishna Sanity vs. DCIT (2015) 64 taxmann.com 33 (Kol). 8. On the issue of disallowances of Rs. 13,24,355/- being out of repair and maintenance, learned counsel for the assessee stated that the books of accounts of the assessee are audited and bill vouchers were produced by the assessee before the lower authorities which have been examined. He further stated that Revenue authorities have not rejected the books of accounts and no defect in any specific entry / payment were made nor provision of section 142 or section 144 of the Act applied by the Revenue authorities. All the payments ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sel for the assessee and relied upon by the order passed by the lower authorities. 11. I have heard both the parties, perused the orders passed by the Revenue authorities alongwith the paper books filed by the learned counsel for the assessee in which he has attached various documentary evidence supporting the claim of the assessee including various citations referred by him during the course of arguments. I am of the considered view that the issue of corpus donation of Rs. 9,02,500/- has already been decided in favour of the assessee by the ITAT Delhi Benches decision passed in the case of DIT vs. Vishwa Hindu Parishad [2017] 82 taxmann.com 135 (Delhi) / [2017] 248 taxman 290 (Delhi) / [2017] 394 ITR 411 (Delhi) / [2017] 297 CTR 148 (Delh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the addition of Rs. 9,02,500/- on account of corpus donation is deleted. 13. As regards to the second issue of disallowance of Rs. 324355/- on account of repair and maintenance. After considering the arguments advanced by the learned counsel for the assessee and the learned DR alongwith the documentary evidences filed by the assessee in support of his contention, I am of the considered view that books of accounts of the assessee are audited and bill and vouchers in support of the expenses has been produced by the assessee and examined by the Assessing Officer. The Assessing Officer has not pointed out any defect and has also not rejected the same by applying the provisions of section 145 of the I.T. Act. Even otherwise, all the payments ..... X X X X Extracts X X X X X X X X Extracts X X X X
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