SHRI VIRESHWAR DEVASTHAN,PUNE vs. ASSESSING OFFICER, EXEMPTIONS, EXEMPTIONS

The Ld. AR submitted that the facts mentioned by the Ld. CIT(E) in the order are incorrect. The Ld. AR submitted that the assessee had never shown any income from entry fees, vehicle fees, guide charges etc. mentioned by the Ld. CIT(E). The Ld. AR submitted that the Ld. CIT(E) has reproduced the facts in the order which do not pertain to assessee. The Ld. AR submitted that the assessee had filed all the necessary details before the Ld. CIT(E) during the proceedings. The Ld. AR took

The Ld. DR relied on the order of the Assessing Officer (AO) and the Ld. CIT(A).

We have heard both the parties and perused the record. In this case, the Ld. CIT(E) has mentioned following in para 6 and 7 which are as under : “6. The assessee responded to the said notice and furnished the compliance on 13.10.2025. However, the assessee has not submitted complete details of expenses proof which was called for vide above mentioned notice. The details given are very general in nature and no specific details as what actual activity carried out submitted. No credible evidence is submitted in support of the claim. Further, no explanation was offered regarding the receipts in the nature of income from entry fees, vehicle fees, guide charges, etc. which was communicated to the assessee vide above mentioned notice. In this connection, the assessee was specifically given opportunity of being heard vide the notice dated 03/10/2025. However, the assessee has not availed the said opportunity. 7. Considering the above facts discussed in the show notice and discrepancies noticed and also that the assessee has not complied with the provisions of section 12AB(1)(b)(i) of the Income Tax Act, 1961 as well as the provisions of Rule 17A(2) of Income Tax Rules, 1962 in spite giving sufficient opportunities, the undersigned is unable to draw any satisfactory conclusion about the compliance of requirements of any other law for the time being in force by the assessee as are material for the purpose of achieving its objects.”

We have perused the Income and Expenditure Account of the assessee filed in the paper book and noted that there is no such income like entry fees, vehicle fees, guide charges etc. mentioned by the Ld. CIT(E). Thus, somehow the Ld. CIT(E) has mentioned incorrect facts. The Ld. CIT(E) has also mentioned

In the result, the appeal of the assessee is allowed for statistical purpose.