2014 (7) TMI 1102

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....nt : Shri Jaswant Singh CA ORDER S. V. Mehrotra (Accountant Member).- This appeal, by the Department, is directed against the order dated April 12, 2012 passed by the learned Commissioner of Income-tax (Appeals)-XXI, New Delhi, in Appeal No. 106/10-11, relating to the assessment year 2008-09. 2. Brief facts of the case are that the assessee is registered under section 12A vide registra....

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....         "In a case where the capital expenditure has been treated to have been applied for the object of the trust, allowance of deduction on account of depreciation will amount to double deduction." 2.1. Accordingly, the Assessing Officer disallowed the sum of Rs. 58,65,877. 2.2. Before the learned Commissioner Income-tax (Appeals) the assessee relie....

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....SOT 60 (Indore) ; and           ITO (Exemption) v. J. D. Tytler School Society [2014] 30 ITR (Trib) 277 (Delhi). 2.4. The learned Commissioner of Income-tax (Appeals) relying on the decision of the Income-tax Appellate Tribunal in the case of Dr. Khera Charitable Trust and the decision of the hon'ble Punjab and Haryana High Court in the case o....

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.... resources for purchase, upgradation and replacement of furniture, fixtures and equipment. The fund collected from the students was utilised for development of amenities for the benefit and welfare of the children. The school had during the previous year provided a swimming pool and other games facilities and computers and testing equipment in the science laboratories. For all those activities the....