TaxTMI 
TaxTMI 
2025 (6) TMI 567
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....directed at the instance of assessee against the order of ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi dated 11th October 2024 passed for Assessment Year 2016-17. 2. Brief facts of the case are that the assessee is an AOP and runs Industrial Training Institute, affiliated with Government of India. The appellant-AOP was registered under the Indian Societi....
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....ssional expenses, office expenses, printing and stationery and other repairs and maintenance and the total expenses were shown during the impugned assessment year at Rs. 46,08,808/-. The assessee-AOP has declared the income from other sources amounting to Rs. 46,08,808/- and has claimed deduction under section 57 of the Income Tax Act of the amount towards various heads including cleaning and refr....
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....IT(Appeals) have not properly considered the statutory expenditure incurred as per the directions of the Director General of Engineering and Training. He further submitted that the assessee is maintaining the books of account and all the expenses are supporting with vouchers but without considering the vouchers arbitrarily disallowed the entire expenditure and without even giving any valid reason ....
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....t Organization. It is also an admitted fact that fixing the number of students and collecting of fees are by the assessee- AOP as directed by the Director General of Engineering & Training. On perusal of the details given by the assessee, most of the expenditures are salary, wages, fuel and all are basic minimum requirements to run the Institute. Admittedly, the assessee's books of account were du....