2017 (4) TMI 1629

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...., Advocate ORDER PER SHRI A.K.GARODIA, AM All the three appeals are filed by the revenue. Out of this, two appeals are directed against a combined order of ld. CIT(A), LTU, Bangalore dated 08-12-2015 for assessment years : 2008-09 & 2009-10. The appeal of the revenue for assessment year 2011-12 is directed against a separate order of the ld. CIT(A), LTU Bangalore dated 08-12-2015. All these ....

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....pellant for filing application u/s 11(2) of the Act, for accumulation of the surplus. 5. Without prejudice, the addition/disallowance made are excessive and there liable to be reduced substantially. 6. The ld. AO erred in levying the interest u/s 234Bof the Act. 7. For these and other grounds of appeal that may be urged at the time of hearing, the appellant prays that the appeal may kindl....

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....material that expenditure on religious or charitable purposes were incurred in earlier years. He submitted that in the present case, the ld. CIT(A) has not examined the nature of expenditure incurred in earlier years as to whether the same were for religious or charitable purposes and therefore, the matter in these three years should go back to the file of the ld. CIT(A) for fresh decision after e....

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....his is not relevant as to whether the expenditure was incurred in the present year or in an earlier year. Hence, as per this Tribunal order, this is very important to find out as to whether the expenditure for which the assessee is asking for set off in the present year were incurred for the objects of the trust or not. There is no finding of the ld. CIT(A) on his aspect of the matter and therefor....