TaxTMI 
TaxTMI 
2014 (1) TMI 1310
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....allowing and the ld. CIT (A) erred in confirming the disallowance of the deduction worth Rs.95046/- claimed u/s 10(23C) (iiiad) of the Income Tax Act, 1961, by the appellant society, established for the purpose of imparting education and not for the profit motive. 3. That the ld. ITO further erred in disallowing and the ld. CIT (A) erred in confirming the disallowance of the deduction worth Rs.1702452/- claimed u/s 10(23C)(iiiad) of the Income Tax Act, 1961, by the apapellant socielty, in respect of excess of income over expenditure, shown in the income & expenditure A/c of Aditya College of Education run by the appellant society, established for the purpose of imparting education and not for the profit motive. 4. That the ld. ITO fur....
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.... the notice who contacted Shri Shiv Narain, Secretary of the Society and also telephonically contacted Shri Suramvir, President of the Society. As Shri Shiv Narain, Secretary refused to take the notices, the notices were served by affixture. The Assessing Officer completed the assessment u/s 144 of the Act. 3. The assessee contended before the ld. CIT (A) as follows:- "3.1 M/s Aditya Shiksha & Sawasthya Samiti, running B.Ed. college, was provisionally affiliated with Maharshi Dayanand University (MDU), Rohtak. The provisional affiliation was withdrawn by the University vide letter dated 1.8.2009 and the College was not allowed admission for the B.Ed course during 2009-10. Copy of the letter withdrawing the provisional affiliation has ....
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....and and building. 3.3 The appellant society was set up to impart education and not for the purpose of profit. The gross receipts of the appellant society were below Rs. 1.00 Crore and therefore the action of the Assessing Officer in disallowing exemption u/s 10 (23C) (iiiad) is erroneous. The AR furnished audited accounts of the appellant society and the College run by it." 4. The Ld. CIT (A) while dismissing the assessee's appeal vide the impugned order, observed as follows regarding Ground No.1 concerning the assessee's challenge to the Assessing Officer's action of framing ex parte assessment without proper service of notice:- "4. I have considered the issue and the submissions made by the AR. From the assessment order, it is ev....
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....Haryana). Thanking you & oblige. Yours faithfully, Sd/- (Shiv Rattan) Advocate, Counsel for Aditya Siksha & Swasathya Samiti, Distt. Bhiwani. New Delhi, 18.07.2013." 6. The Ld. DR, on the other hand, has strongly relied on the impugned order and it has been contended that the affixture of notice was proper, since undisputedly, Sh. Shiv Narain, Secretary, instead of receiving the notice, personally brought by the Inspector, refused the same on some technicalities and instead directed the Inspector to serve on Sh. Suramvir Singh, President, who again did not take the notice on the ground that he was ill. The contention of the appellant therefore that principles of natural justice have been violated is without any basis an....
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....no. of the President was given to the Inspector. The Inspector had contacted the President of the Society on his mobile then and there itself. The President had told the Inspector that he was ill. The ld. ITO, has mentioned only half facts in the second para of page 3 of the order; and that the last known address of the assessee was known to the ld. ITO and the pasting of notice on the closed college is against all the principles of natural justice. 8. Further, as per the letter dated 18.07.2013 (supra), the assessee has undertaken to appear before the A.O. for assessment of the case. 9. The assessee, it is seen, has been condemned unheard. From the facts available on record, it is clear that the assessee did not willfully absent itse....