2020 (4) TMI 707

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.... "That the order passed Ld. CIT(A) enhancing the assessment made by Ld. AO for assessment year 2007-08 is bad and illegal in law and on the facts of the case in as much as - a. The Ld. CIT(A) has failed to discharge his duties as appellate authority as impugned order has been passed without adjudicating on the grounds of appeal challenging the order of assessment before him; b. The Ld. CIT(A) has passed the impugned appellate order enhancing the assessment u/s 251(1)(a) of the Income Tax Act, 1961 without affording an opportunity of being heard to the appellant, as mandated in the relevant section; c. The Ld. CIT(A) has passed appellate order stating the facts which are neither connected to the case of appellant n....

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....f membership fee of Rs. 25,000/- twice; and c. holding lifetime membership fee as revenue receipt instead of capital receipt 4. The Ld. AO has erred in charging the tax on such additions at maximum marginal rate without appreciating that the registered society is considered as Association of Persons, to which provisions of section 167B of the Income Tax Act, 1961 are not applicable, and such registered society is eligible for the slab rate of tax on its taxable income. 5. The appellant craves leave to add, amend, delete, modify or supplement any ground of the appeal." ITA No.4094/Del/2017: 1. "That the order passed Ld. CIT(A) enhancing the assessment made by Ld. AO for assessment year 2011-12 is bad an....

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....ting the law and facts correctly in this regard and, while doing so, failed to appreciate that the gross receipts and donations as per Income & Expenditure Account for the relevant year were Rs. 2273837/- and Rs. 1165651/- respectively. 2. That Ld. AO has erred in appreciating that the appellant is a mutual benefit association, hence the receipts of it did not fall under charging section. 3. That Ld. AO has erred in passing the assessment order u/s 143(3) making an addition of Rs. 7,46,080/- without appreciating the fact that failure to file form 1, declaration for setting apart surplus, is merely technical and cannot be basis for refusal to allow claim of exemption, which was otherwise permissible. 4. The Ld. AO ....