2018 (1) TMI 975

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... filing the appeal, the assessee has taken following additional ground of appeal: First we take up the additional grounds that read as under: "3. That on the facts and in the circumstances of the case the appellant trust is eligible to get registration u/s 12A of the Income Tax Act. Since, the application as filed for the registration of the trust u/s 12A for the Act was not disposed off within 6(six) months from the date of application in view of direct decision of the Hon'ble Apex Court in the case of CIT vs. Society for the promotion of Education as reported in 382 ITR 0006 (SC) 4. That on the facts and in the circumstances of the case as per proviso to section 12A(2) of the Act, the registration though granted f....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....the order of the authorities below and took us through the provisions of section 12A. 5. We have heard the rival contentions and perused the material available on record. We find that before the Ld. CIT(A), the assessee itself had considered the facts that the assessee trust is eligible to take advantage of provisions of sections 11 & 12 from the A.Y. 2008-09. Having considered the provision of section 12A were unable to accept the contention of the assessee that he is entitled for the benefit under the deeming category of registration. These additions grounds of assessee are dismissed. 6. Now coming to the grounds of appeal. The assessee has raised following grounds of appealas under: "1.That on the facts and in the ci....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....s alone. 8.On the contrary, the Ld. DR supported the order of the AO. 9. We find merit into the contention that AO has made ad hoc disallowance on estimate basis. No material is placed on record that the vehicles were used by the assessee for other than the business activity. Therefore, in our view, the AO was not justified in disallowing the depreciation and insurance on cars. Further, the AO made disallowance on ad hoc basis in respect of conveyance and travelling expenses, student welfare expenses and also without bringing any material evidence on record. We, therefore, direct the AO to delete this disallowance. 10. Now coming to ground No.2.1 & 2.2 against the disallowance made by invoking provisions of section 40(a)(ia). 11....