TMI Blog2020 (4) TMI 707X X X X Extracts X X X X X X X X Extracts X X X X ..... before enhancing any assessment, but the CIT(A) failed and has overlooked the provisions of the Income Tax Act. Therefore, it will be appropriate to remand back this entire issue to the file of the CIT(A) for proper objection after giving hearing to the assessee. Both the appeals are identical, therefore, both the appeals are partly allowed for statistical purpose. - I.T.A. No. 4093/DEL/2017 And I.T.A. No. 4094/DEL/2017 - - - Dated:- 18-2-2020 - Sh. R. K. Panda, Accountant Member And Ms Suchitra Kamble, Judicial Member For the Appellant : Shri S. Krishnan, Adv. For the Respondent : Shri S. N. Meena, Sr. D.R. ORDER PER SUCHITRA KAMBLE, JM These two appeals are filed by the assessee against the order of the Comm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ear; f. The Ld. CIT(A) has erred in law and on fact while taxing the gross receipts amounting to ₹ 22,73,837/- and donations amounting to ₹ 1,32,00,000/- without appreciating the law and facts correctly in this regard and, while doing so, has failed to appreciate that the gross receipts and donations as per Income Expenditure Account for the relevant year were ₹ 12,74,909/- and ₹ 732540/- respectively. 2. That Ld. AO has erred in passing the assessment order u/s 143(3)/147 making an addition of ₹ 5,92,369/- disregarding the fact that appellant is a mutual benefit association, hence the receipts of it did not fall under charging section. 3. That Ld. AO has erred in passing the assessment order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Ld. CIT(A) has passed appellate order stating the facts which are neither connected to the case of appellant nor are in conformity with the assessment order or material placed before the CIT(A) in course of appellate proceedings, d. The Ld. C1T(A) has made observations and arrived at decision in the impugned order which is not connected with the facts but are more relevant for scholarly treatise on the taxation of trusts; e. The CIT(A) has passed the impugned order on 30th March, 2017 whereas notice issued by his office had asked the appellant to attend his office on 31st March, 2017 in connection with the appellate proceedings pending before him for the relevant assessment year; f. The Ld. C1T (A) has erred in law and on fa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... society is not eligible for claiming exemption u/s 11 or 12 as the society has been granted registration u/s 12AA of the Income Tax Act, 1961 w.e.f A.Y. 2008-09. Therefore, the status of the society is treated as AOP by the Assessing Officer. The Assessing Officer has made addition of ₹ 5,92,369/- as the assessee society has not claimed the earlier year losses in its return of income. Therefore, lifetime membership which is directly taken in balance sheet and surplus of ₹ 5,42,369/- shown in income and expenditure account are to be taxed AOP. As the assessee society was not granted registration u/s 12AA of the Act the assessee was not granted benefit u/s 11 of the Act. 4. Being aggrieved by the assessment order, the assessee ..... X X X X Extracts X X X X X X X X Extracts X X X X
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