2015 (12) TMI 385

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....nity and therefore, the order passed ex-parte is against the natural justice and is therefore, contrary to law and is liable to be set aside. 2. The order of the Assessing Officer giving a finding that the assessee is carrying out activities which are not in the nature of charity and confirmation of the same by the Commissioner of Income Tax (Appeals) is contrary to facts and law and therefore, the order is liable to be set aside and the additions made therein are liable to be deleted. 3. The addition of Rs. 19,342/- made by the Assessing Officer treating the activity of providing Mid Day Meal being falling with the proviso to Section 2(15) and confirmation of the same by the Commissioner of Income Tax (Appeals) is contrary to facts a....

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.... proceeding, the learned Assessing Officer noticed that the assessee was engaged in the activity of providing mid day meal to various schools. The learned Assessing Officer was of the view that providing mid day meal being a business activity and turnover of the assessee is more than Rs. 10 lakh, the income of the assessee was not eligible for exemption. The AO completed the assessment u/s 143(3) of the act on 26.12.2011 in the status of AOP and made following additions: a. Rs. 19,342/- as surplus as per income and expenditure account b. Rs. 12,18,938/- against short receipt and contract of mid day meal c. Rs. 1,00,000/- unexplained donation received u/s 115BBC/56(i)(vi) of the Act, d. Rs. 10,90,410/- as unverifiable expenses of....

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....erefore this appeal is being decided ex-parte, however on merits of material available on record." 4. Aggrieved, the assessee is before us. 5. At the outset the learned Authorized Representative (in short 'AR') of the assessee submitted that the assessee has not been provided any opportunity to represent its appeal before the learned Commissioner of Income-tax (Appeals) and order has been passed in violation of natural justice, and therefore, the order is contrary to the law and liable to be set-aside . The ld AR further submitted that the observation of the learned Commissioner of Income-tax (Appeals) that non attended in response to the notice dated 13.06.2012 is factually incorrect, as the assessee has already filed application for ad....