M/s Divya Jan Kalyan Trust, Kanpur V. Astt. Commissioner of Income Tax-I, Kanpur

ITA 389/LKW/2015

• Counselvise Citation: [2016] 131 COUNSELVISE.COM (IT) 4015 (ITAT-LUCKNOW)
• Duration Of Justice: 1 year(s) 2 month(s) 14 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-08-2016
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Next Hearing Date: 12-07-2016
• Assessment Year: 2011-2012
• Appeal Filed On: 16-06-2015
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Depreciation
• Section: 11

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH : LUCKNOW BEFORE SHRI SUNIL KUMAR YADAV, JUDICIAL MEMBER ITA NO.389/LKW/2015 ASSESSMENT YEAR : 2011-12 M/S. DIVYA JAN KALYAN TRUST, H.I.G. 268, RATAN LAL NAGAR, KANPUR 208 022. PAN: AAATD 1075A VS. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 1, KANPUR. APPELLANT RESPONDENT APPELLANT BY : SHRI ABHINAV MEHROTRA, ADVOCATE RESPONDENT BY : SHRI AMIT NIGAM, DR DATE OF HEARING : 15.07.2016 DATE OF PRONOUNCEMENT : 31.08.2016 O R D E R THIS APPEAL IS PREFERRED BY THE ASSESSEE AGAINST THE ORDER OF CIT(APPEALS). THOUGH THE ASSESSEE HAS RAISED VARI OUS GROUNDS OF APPEAL, BUT THEY ALL RELATE TO THE DISALLOWANCES ON ACCOUNT OF TRAINING EXPENSES, PETROL EXPENSES, ENVIRONMENTAL EXPENSES A ND MAINTENANCE EXPENSES. THE DISALLOWANCES WERE MADE ON ACCOUNT O F VIOLATION OF SECTION 13(1)(C) R.W.S. 13(3) OF THE ACT ON ACCOUNT OF BUS BEING USED BY THE ORGANIZATION RUN BY THE FAMILY MEMBERS OF THE TRUST EES. DEPRECIATION OF RS.3,124 WAS ALSO DISALLOWED. ITA NO.389/LKW/2015 PAGE 2 OF 3 2. THE ASSESSEE PREFERRED AN APPEAL BEFORE THE CIT (APPEALS), BUT COULD NOT PLACE ANY EVIDENCE ON RECORD TO ESTABLISH THAT THE BUS WAS BEING USED FOR THE ASSESSEE TRUST AND THE CIT(APPEALS) CO NFIRMED THE DISALLOWANCES, HAVING DENIED EXEMPTION U/S. 11 OF T HE ACT. THE OTHER ADDITIONS MADE BY THE AO WERE ALSO DELETED BY THE C IT(APPEALS). 3. AGGRIEVED, THE ASSESSEE IS IN APPEAL BEFORE THE TRIBUNAL, BUT NO EVIDENCE WAS FILED TO ESTABLISH THAT THE BUS WAS BE ING USED BY THE TRUST. RATHER, THE REVENUE AUTHORITIES HAVE GIVEN A CATEGO RICAL FINDING THAT THE BUS WAS BEING USED BY THE ORGANIZATION RUN BY THE F AMILY MEMBERS OF THE TRUSTEES. THE SPECIFIC FINDING OF THE CIT(APPEALS) WAS NOT CONTROVERTED BY THE LD. COUNSEL FOR THE ASSESSEE BY PLACING ANY EVI DENCE ON RECORD. IN THE LIGHT OF THESE FACTS, I FIND NO INFIRMITY IN THE OR DER OF THE CIT(APPEALS) AND I CONFIRM THE SAME. 4. IN THE RESULT, THE APPEAL BY THE ASSESSEE IS DIS MISSED. PRONOUNCED IN THE OPEN COURT ON THIS 31 ST DAY OF AUGUST, 2016. SD/- (SUNIL KUMAR YADAV ) JUDICIAL MEMBER LUCKNOW, DATED, THE 31 ST AUGUST, 2016. /D S/ ITA NO.389/LKW/2015 PAGE 3 OF 3 COPY TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT. BY ORDER ASSISTANT REGISTRAR.