ITAT upholds CIT(A) decision on disallowances for conference & travel expenses. Revenue appeal dismissed.

The ITAT upheld the Ld.CIT(A)'s decision to delete the disallowances made by the A.O. regarding both the conference and travelling expenses. The appeal by the Revenue was dismissed, and the order was pronounced on 21st May 2014.

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Issues:
1. Disallowance of conference expenses
2. Disallowance of travelling expenses

Conference Expenses Disallowance:
The appeal was filed by the Revenue against the order of the Ld.CIT(A) deleting the disallowance of Rs.16,36,854 representing 15% of conference expenses. The assessee, a society registered under Societies Registration Act, 1860, hosted the 5th World Wind Energy Conference & Exhibition in 2006. The agreement with World Wind Energy Association (WWEA) required sharing net surplus after meeting all expenses. The A.O. disallowed the claimed conference expenses. The Ld.CIT(A) found no double deduction and ruled in favor of the assessee. The ITAT upheld the Ld.CIT(A)'s decision, dismissing the Revenue's appeal.

Travelling Expenses Disallowance:
The Revenue's appeal also challenged the deletion of Rs.2,96,040 disallowed by the A.O. as travelling expenses. The Ld.CIT(A) upheld the assessee's position, stating the expenditure was distinct from conference expenses. The ITAT affirmed the Ld.CIT(A)'s factual finding, dismissing the Revenue's appeal on this ground as well.

In conclusion, the ITAT upheld the Ld.CIT(A)'s decision to delete the disallowances made by the A.O. regarding both the conference and travelling expenses. The appeal by the Revenue was dismissed, and the order was pronounced on 21st May 2014.

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