TaxTMI 
TaxTMI 
2020 (8) TMI 912
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....asan, Addl. CIT. ORDER PER S. JAYARAMAN, ACCOUNTANT MEMBER: The assessee filed this appeal against the order of the Commissioner of Income Tax (Appeals)- 10, Chennai, in ITA No. 59(Tr.)/CIT(A)-10/11-12/A.Y. 2009-10 dated 24.01.2020 for the assessment year 2009-10. 2. Dr. D. John Ponnudurai Educational Trust, the assessee, filed its return of income for the assessment year 2009-10 claiming ex....
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....al before the CIT(A). 3. During the appellate proceedings, the Ld CIT(A) called for remand report and shared it with the assessee and after considering the assessee's reply etc, he observed, inter alia, that he was in agreement with the AO as appellant is unable to furnish necessary bills/vouchers for the claim of expenses incurred out of cash withdrawals. Although, the appellant has stated that ....
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....tions of the assessment order and the appeal order, stated that the assessee is a charitable trust registered u/s. 12A(a) and is running an educational institution. It maintained regular and detailed books of account supported by vouchers. During the assessment proceedings as well as the remand proceedings, it was submitted that Shri. Vinoth Diraviraj, who is incharge of the day to day management ....
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....tty cash payments etc vouchers are available and produced before the AO. Inspite of it, the AO has insisted vouchers for the cash withdrawals made from the bank for which no voucher could be maintained but for counterfoil of cheques. Without appreciating the entire fact, the Ld. CIT(A) dismissed the appeal. Being a charitable trust, the Ld. AR pleaded that one more opportunity may be given to the ....