TaxTMI 
TaxTMI 
2018 (11) TMI 50
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....ssed by the Ld. CIT (A)-II, Dehradun for assessment year 2002-03, ITA No. 6772/Del/2013 is assessee's appeal against order dated 23.01.2013 passed by the Ld. CIT (A)-II, Dehradun for assessment year 2003-04. Since all the three appeals involved identical issues the same were heard together and they are being disposed of by this common order for the sake of convenience. 2.0 The brief facts of the case are that the assessee society is running a school and is registered u/s 12A of the Income Tax Act, 1961 (hereinafter called to as 'the Act') vide order dated 30.08.1995. The main aim of the society is to impart education to students. For assessment year 2001-02 the return of income was filed declaring income at Nil after claiming exemption u/s....
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....n Wasu were the members of the Governing Body of the society whereas Smt. Neeru Goel was wife of Sh. S.K.Goel who was again a member of Governing Body. The AO was of the opinion that the assessee was unable to give any justification for enhancement of rent from Rs. 60,000/- to Rs. 9,89,912/- and he disallowed the differential amount of Rs. 9,29,912/- being excessive payment made to the interested persons in terms of section 13(2)(c) of the Act. The AO also made the addition of Rs. 1,00,000/- out of salary paid to Director (Administration). Thereafter, the surplus of Rs. 3,96,440/- was taxed by denying exemption u/s 11 of the Act. 2.1 Similarly, in assessment year 2002-03, the AO made a disallowance of Rs. 4,20,000/- towards payment of rent....
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....ed as the said provisions were not applicable to the facts of the assessee's case as the same did not deal with rent but rather with salary and other allowances. He also submitted that the assessee had taken on lease two properties viz. one at 18-Teg Bahadur Road, Dehradun and the other at 322/2 Balbir Road, Dehradun but the Ld. AO had mixed up the clauses of the two lease deeds. He drew our attention to the two lease deeds placed in the paper book had also submitted that the enhanced rent was in terms of Board resolution as well as lease deeds duly executed in this regard. The Ld. Authorised Representative also placed copy of chart depicting year-wise rent paid as well as depicting the per square feet rate in this regard and submitted that....