2018 (5) TMI 2200

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....nbsp;Shri Saurabh Singh, Sr. DR For the Respondent : Shri Sulabh Pad Shah, AR ORDER M/s. Gujarat Environment Service Society Being aggrieved by and/or dissatisfied with the order dated 29.09.2016 passed by the Commissioner of Income Tax(Appeals)-5, Vadodara [Ld. CIT(A) in short] for Assessment Year (AY) 2012-13 arising out of the assessment order dated 21.3.2015 passed by the....

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....e society as a whole and increase the facilities to have better environment as engaged by its member companies/concerns in the name and style of Gujarat Environment Service Society. The case was selected for scrutiny under CASS and the assessment was finalized u/s.143(3) of the Act vide order dated 21.03.2015 by making following disallowance. During the course of assessment proceedings, the learne....

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....allowances claim of deduction under section 11 (1)(a) has been deleted. 3. The Learned Representative of the assessee contended before us that the assessee has been allowed exemption under section 11(1)(a) for the last many years and the AO has not brought out any difference between the activities of the assessee in the years preceding the current assessment year and in the current assessment y....

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....perative portion thereof reads as follows: "8. As discussed above, objects of the assessee has been reproduced by the Ld. CIT(A) in the finding extracted (supra). Main object of the assessee was for providing clean environment to the society, maintenance of garden, plantation, horticulture etc. These objects and activities of the assessee were in the nature of charitable purpose, and as s....