2024 (6) TMI 1203

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.... of Firms and Societies, Mewat (Hr.) w.e.f 31/12/2001. The society is running a school in the name of Sarvodya Sr. Sec. School at Vill. Didhara, Tehsil Tauru, Distt. Mewat (Hr.). Assessee having permission from CSSE for running of school. 1.(a) Rs.330000/- : This amount has wrongly been added by the learned AO in the income of assessee. The CSSE had given proper permission for admission of students in the 11th and 12th class. Copy of permission letter of CBSE is attached for ready reference. The fine/charged as imposed by Hon'ble High court is by way of technical fault of the institution. The Hon'ble High court in his order did not say to refund the cost of fees to the students. The Hon'ble High Court taken fine for con....

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....posed u/s 271(1)(b) of Income Tax Act, 1961 for NY: 2012-13. Assessee filed an appeal before Hon'ble ITAT, New Delhi against the main order passed u/s 43(3)/271(1)(b)/271(1)(c) which is pending before SMC Bench, Delhi. The next date of hearing of the case for AY: 2012-13 is 26/09/2019. So this amount of addition also needs to be deleted from the income. 6. It is prayed also that recovery of demand may be stayed till the decision of appeal." 3. Brief facts of the case are that assessee is registered with the Registrar of Firms & Societies, Mewat. During the year under consideration, assessee is running a school in the name of Sarvodya Sr. Sec. School at Village Didhara, Teh. Tauru, Mewat and showed income from admission fees,....

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....) 4. As mentioned above, the assessee is doing illegal activities, the deduction claimed u/s 10(23C)(iiiad) of the I. T. Act is not allowed. Accordingly the surplus of Rs.67,044/- is brought to tax. Further the assessee has also not produce the books of accounts/vouchers for verification inspite of various opportunities, the genuineness of the expenses claimed in the P & L account remained unverified. The assessee has claimed following expenses in its Income and Expenditure account :- Salary Expenses (Teaching Expenses)             : Rs.16,97,500/- Salary Expenses (Non Teaching Expenses)     : Rs. 3,78,000/- Salary Expenses (B....