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01-11-2019, SERVANTS OF PEOPLE SOCIETY, Section 2(15), 11, Tribunal Delhi

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1 week 3 days ago #11306 by amit
Section - 2(15), 11, 13(8), 12A(b), 10(23)(c)
Order Date - 01-11.2019
Favouring - Partly allowed for statistical purpose
Court - Tribunal Delhi
Appellant - SERVANTS OF PEOPLE SOCIETY
Respondent - ACIT
Justice - H.S. SIDHU JM & ANADEE NATH MISSHRA AM
Citation - 1119Taxpundit49
Appeal No. - ITA Nos. 3081 & 3082/Del/2017
Asstt. Year - 2010-11 & 2012-13

Order

PER : H.S. SIDHU, JM

These are 08 cross appeals by the Assessee as well as Revenue are directed against the respective orders passed by the Ld. CIT(A)-36, New Delhi in relation to assessments years 2010-11, 2012-13 to 2014-15. Since the common and identical issues are involved in these appeals, except the difference in figures, hence, the appeals were heard together and are being disposed of by this common order for the sake of convenience, by first dealing with the facts of Assessee’s Appeal No. 3081/Del/2017 (AY 2010-11) and also dealing with ITA No. 3082/Del/2017 and in Revenue’s Appeal Nos. 3648 & 3649/Del/2017 wherein identical issues are involved which are relating to assessment years 2010-11 & 2012-13.

2. The Grounds raised in Assessee’s ITA No. 3081/Del/2017 (AY 2010-11) read as under:-

1. That in view of the facts and circumstances of the case the order passed by the CIT(A) and the assessment order is illegal, bad in law and withoutjurisdiction.

2. That the order of the CIT (A) is being assailed of being perverse, as the same is passed without considering the submissions of the Appellant, taking a holistic view of the matter and the ratio's of various case laws which have been relied by the Appellant.

3 That the CIT(A) has erred in law and in facts confirming the order of the AO wherein he has denied the exemption U/s 11 of the Act to the Appellant.

4. That the CIT (A) has erred in law in holding that the activities conducted by the Appellant are not in accordance with the objects of the Appellant society.

5. That the CIT (A) has erred in law and in facts in confirming the order of the AO wherein the AO has not allowed the accumulation of income of Rs. 2,25,84,589/- U/s 11(3) of the Act to the Appellant.

6. The Appellant craves leaves to add, alter or modify the aforesaid ground and craves leaves to file additional rounds.

7. The aforesaid grounds are taken without prejudice to each other.

2.1 The Grounds raised in Assessee’s ITA No. 3082/Del/2017 (AY 2012-13) read as under:-

1. That in view of the facts and circumstances of the case the order passed by the CIT (A) and the assessment order is illegal, bad in law and without jurisdiction.

2. That the order of the CIT (A) is being assailed of being perverse, as the same is passed without considering the submissions of the Appellant, taking a holistic view of the matter and the ratio's of various case laws which have been relied by the Appellant.

3. That the CIT(A) has erred in law and in facts confirming the order of the AO wherein he has denied the exemption U/s 11 of the Act to the Appellant.

4. That the CIT (A) has erred in law in holding that the activities conducted by the Appellant are not in accordance with the objects of the Appellant society.

5. That the CIT (A) has erred in law and in facts in confirming the order of the AO wherein the AO has not allowed the ac umulation of income of Rs. 47,11,596/- U/s 11(3) of the Act to the Appellant.

6. The Appellant craves leaves to add, alter or modify the aforesaid ground and craves leaves to file additional rounds.

7. The aforesaid grounds are taken without prejudice to each other.

2.2 The grounds raised in Revenue’s Cross ITA No. 3648/Del/2017 (AY 2010- 11) read as under:-

1. On the facts and in the circumstances of the case and in law, Ld. CIT(A) has erred in allowing expenditure as provisions for doubtful debts and provision for arrear of salary.

2. On the facts and in the circumstances of the case and in law, Ld. CIT(A) has erred in allowing utilization of income u/s. 11(2) expenditure as this account has already been allowed on deemed basis earlier years.

3. On the facts and in the circumstances of the case and in law, the decision of the Ld. CIT(A) is not acceptable as Interest Income and Other Income should be credited in Income and Expenditure A/c as the Assessing Officer has computed income of the assessee on the basis of Income & Expenditure account submitted during the assessment proceedings.

4. On the facts and in the circumstances of the case and in law, Ld. CIT(A) has erred in deleting addition as Gratuity expenses claimed in Income and Expenditure A/c as no documentary evidence for actual payment of the expenses was furnished during the assessment proceedings.

2.3 The grounds raised in Revenue’s Cross ITA No. 3649/Del/2017 (AY 2012- 13) read as under:-

1. On the facts and in the circumstances of the case and in law, Ld. CIT(A) has erred in allowing expenditure as provisions for doubtful debts and provision for arrear of salary.

2. On the facts and in the circumstances of the case and in law, Ld. CIT(A) has erred in allowing utilization of income u/s. 11(2) expenditure as this account has already been allowed on deemed basis earlier years.

3. On the facts and in the circumstances of the case and in law, the decision of the Ld. CIT(A) is not acceptable as Interest Income and Other Income should be credited in Income and Expenditure A/c as the Assessing Officer has computed income of the assessee on the basis of Income & Expenditure account submitted during the assessment proceedings.

4. On the facts and in the circumstances of the case and in law, Ld. CIT(A) has erred in deleting addition as Gratuity expenses claimed in Income and Expenditure A/c as no documentary evidence for actual payment of the

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