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TMI Blog2021 (5) TMI 471X X X X Extracts X X X X X X X X Extracts X X X X ..... s) as attributable to his foreign visits in the relevant period. No rebuttal to all these solemn averments has come from the departmental side. We thus condone the impugned identical 52 days delay owing to circumstances beyond assessee's control. 3. It emerges from the combined perusal of the assessee's latter six quantum appeals ITA Nos. 910 to 915/Hyd/2018 that he has sought to reverse additions to the tune of Rs. 21,73,665/-, 17,01,330/-, 15,65,024/-, 15,50,975/-, and Rs. 60,46,157/- in AYs.2009-10 to 2013-14 and a payment of Rs. 6,77,094/- and Rs. 40,34,827/- in last AY.2014-15; respectively. The CIT(A)'s identical detailed discussion to this effect reads as under: "3. Brief facts of the case are that, the appellant an individual and chairman of M/s. International Outreach, a Charitable & Religious Trust and pastor of King's Temple Church, Patigadda, Begumpet, Hyderabad. He is also one of the directors in Mis. Infinity Publications P Ltd., a company engaged in publication of books. The appellant derives income from preaching and offerings from the followers of church, filed his return of income on 11.08.2008 declaring total income of Rs. 1,51,760/-. A Search & Seizure o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... closed income has already been made in M/ s. International Outreach(Trust) for the A.Y- 2014-15 as the said sum is disclosed in the hands of International Outreach and hence the said sum cannot be taxed twice. 7. The leamed AO has taken an amount of Rs. 904741/- being the net credits in account no. 1101257518603- UMM Suqeim Branch and again a similar amount of Rs. 904741/- being the credits in Special current Account amounting to Rs. 904741/- which means that same amount is taken twice for additions in the A.Y-2014-15 and the said amounts are included in the addition of Rs. 4939568/-. 5. During the course of appellate proceedings, Sri N.Venkataram, C.A. appeared and filed submissions, which are common in nature, for all years involved in these appeals. 6. Grounds 1&3 are general in nature which do not require specific adjudication. 7. The assessee by way of the Ground no.2 has raised the issue that he is entitled to credit for the income declared in the return of income in USA and accordingly contended that the income in respect of moneys credit in various banks should not be taken into consideration. In this regard, he has filed the details of income returned in USA and co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion of the appellant and the material placed before me are considered. The material filed before me relate to period 26.06.2012 and deposits as on 24.07.2012. As the same doesn't show that the FDR was of earlier period, the contention of the appellant is rejected. The AO has rightly computed the deposits made in the accounts. The ground raised is rejected. 9. The appellant in his ground no.5 for the A.Y-2009-10 contended that addition of Rs. 1,26,500/- was given from declared sources of income, hence addition not warranted and deletion of amounts declared in USA from the deposits in bank accounts. The appellant filed copy of Bank statement of account no.1101257518603 showing debit of AED 10,000 as transfer to Mr.Anil Mathew. 9.1 I have considered the assessment order and submission of the appellant. It is seen that the deposits in the above account have been considered as income. The debit from the above account cannot be treated as income separately. Accordingly, the addition of Rs. 1,26,500/- is deleted. 10. Ground no.6 for A.Yr-2014-15 is in respect of challenging the action of the AO in treating an amount of Rs. 6,96,07,556/- as undisclosed income on protective basis. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he rock apts, 2nd phase, Road no.10, Film Nagar, Jubilee Hills, Hyd 1.unaccounted cash 2.unaccounted jewellery 3.Unaccounted foreign currency worth of 1,99,55,650 49,31,873 52,30,931 Total 3,01,18,454 2. Sri Samuel Rajkumar Patta (Found in the HDFC bank lockers) 1.Unaccounted foreign currency a.Locker no.103 b.Locker no.316 2.Unaccounted gold jewellery a.Locker No.103 b.Locker No.316 Total 1,07,70,392 1,74,99,360 55,08,800 57,10,550 57,10,550 Total undisclosed income Grand Total: 6,96,07,556 10.1 The appellant contended that as the income 'has been offered for the A.Y-2014-15 and accepted in the case of M/s.International Outreach, the addition made be deleted. 10.2 I have considered the assessment order and submissions of the appellant. An amount of Rs. 6,96,07,556/- has already been offered to tax in the case of M/s. International Outreach for the A.Y-2014-15 and the same has been taxed. The appellant has not filed any appeal with regard to the above. The assessment in his case of M/s. International Outreach with respect to the above income has become final. In view of the above the addition m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... been able to substantiate all the corresponding expenses incurred abroad as wholly and exclusively for his preaching activity business nor the Assessing authority as well as the CIT(A) have taken any basis for the impugned estimation @30% only. We keep in mind all these peculiar facts and circumstances more particularly the fact that such religion congregations indeed involve day to day running expenses and hold that a lumpsum disallowance of 50% of the expenses in all these assessment years would meet the ends of justice (including 30% already made) with a rider that the same shall not be treated as a precedent in other case. The Assessing Officer is directed to allow 50% of the assessee's expenses claimed in consequential computation as per law within three effective opportunities of hearing therefore. 8. Next comes the second issue of disallowance of overseas payment of Rs. 6,77,094/- made to Shri Aashish Thomas in the nature of AED 36501. We notice from a perusal of the corresponding assessment order dt.17-03-2016 that the assessee failed to substantiate the same as running business expenditure which has already been allowed @50%. We thus confirm the impugned payment disallow ..... X X X X Extracts X X X X X X X X Extracts X X X X
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