9911796707
TMI Blog2024 (6) TMI 1203X X X X Extracts X X X X X X X X Extracts X X X X ..... 2001. The society is running a school in the name of Sarvodya Sr. Sec. School at Vill. Didhara, Tehsil Tauru, Distt. Mewat (Hr.). Assessee having permission from CSSE for running of school. 1.(a) Rs.330000/- : This amount has wrongly been added by the learned AO in the income of assessee. The CSSE had given proper permission for admission of students in the 11th and 12th class. Copy of permission letter of CBSE is attached for ready reference. The fine/charged as imposed by Hon'ble High court is by way of technical fault of the institution. The Hon'ble High court in his order did not say to refund the cost of fees to the students. The Hon'ble High Court taken fine for continuance of study classes for class XIth and XIIth. So f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l before Hon'ble ITAT, New Delhi against the main order passed u/s 43(3)/271(1)(b)/271(1)(c) which is pending before SMC Bench, Delhi. The next date of hearing of the case for AY: 2012-13 is 26/09/2019. So this amount of addition also needs to be deleted from the income. 6. It is prayed also that recovery of demand may be stayed till the decision of appeal." 3. Brief facts of the case are that assessee is registered with the Registrar of Firms & Societies, Mewat. During the year under consideration, assessee is running a school in the name of Sarvodya Sr. Sec. School at Village Didhara, Teh. Tauru, Mewat and showed income from admission fees, tuition fees, bus charges and bank interest etc.. In the income of income, assessee claimed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (iiiad) of the I. T. Act is not allowed. Accordingly the surplus of Rs.67,044/- is brought to tax. Further the assessee has also not produce the books of accounts/vouchers for verification inspite of various opportunities, the genuineness of the expenses claimed in the P & L account remained unverified. The assessee has claimed following expenses in its Income and Expenditure account :- Salary Expenses (Teaching Expenses) : Rs.16,97,500/- Salary Expenses (Non Teaching Expenses) : Rs. 3,78,000/- Salary Expenses (Bus Staff) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the same, disallowances have been done. 7. Per contra, ld. DR for the Revenue relied upon the orders of the authorities below. 8. Upon careful consideration, I note that AO has noted in his order that assessee was given various opportunities but he did not produce books of accounts and vouchers. However, AO further said that some information was received through ITBA but the AO did not specify the documents and information which have been given by the assessee. In these facts and circumstances, I am of the considered opinion that interest of justice would be served if the matter is remitted to AO. AO is directed to decide the issue afresh after giving adequate opportunity of being heard to the assessee. Assessee is also directed to cooper ..... X X X X Extracts X X X X X X X X Extracts X X X X
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