9911796707
TMI Blog2019 (4) TMI 1989X X X X Extracts X X X X X X X X Extracts X X X X ..... these appeals is disallowance of certain expenses on ad hoc basis without rejection of books of account. Learned A. R. in this respect invited our attention to the assessment orders and submitted that without rejection of books of account or without pin pointing any error in the books of account, the Assessing Officer has made the addition which the learned CIT(A) has wrongly upheld. Learned A. R. submitted that the authorities below were not justified in making and upholding the disallowance and in this respect reliance was placed on the order of Lucknow Bench of the Tribunal in I.T.A. No.615/Lkw/2014 and 41/Lkw/2017 wherein the Hon'ble Tribunal vide order dated 16/09/2015 and 22/02/2018 had deleted the ad hoc disallowance. 2.1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... during the assessment proceedings. 3. Learned D. R., on the other hand, heavily supported the orders of the authorities below. 4. We have heard the rival parties and have gone through the material placed on record. We find that as regards the disallowance on account of ad hoc addition, the assessment was completed u/s 143(3) of the Act. the Assessing Officer nowhere has rejected the books of account. He simply held that most of the payments were in cash and assessee had submitted self-made vouchers therefore, he disallowed certain amounts out of the total expenditure. The Assessing Officer has not pointed out any vouchers or expenditure on which he had any doubt. The ad hoc disallowance, without pin pointing any error in the books of acco ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... telephone. The Assessing Officer disallowed 20 per cent. of the expenditure on the ground that the assessee failed to maintain A call book for monitoring calls and that a part of such calls were for personal and non-business use. The assessee also claimed expenses of the Mumbai office, part of which were supported by internal debit vouchers and claimed general expenses and expenses towards tea and tiffin, supported by debit vouchers. The Assessing Officer, disallowed 20 per cent. of expenses on the ground that they were not verifiable. The Commissioner (Appeals) confirmed this. The Tribunal restricted the disallowance. On appeal: Held, that it was not the case of the Assessing Officer that the assessee was unable to adduce satisfactory ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... essee had filed copy of Form-58A certified by the Assessing Officer which is in the prescribed form declaring therein the amount of total donation received including receipt from the assessee. We further find that vide Notification No. S.O. 1649(E), dated 12th July, 2010, the institution to whom donation was made was approved by National Committee for deduction u/s 35AC of the Act. The certification by the Assessing Officer of these documents clearly demonstrates that these documents were filed before the Assessing Officer. As regards the observation of learned CIT(A) that these evidences were not enclosed along with the return of income, we find that Rule 12(2) of I.T. Rules, prohibited the assessee to file any report or receipt under any ..... X X X X Extracts X X X X X X X X Extracts X X X X
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